Well, depends a lot on what you play.
In the history of guitars, the majority of them with only one pickup place it in what would be considered the neck position. This would be the range of Jazz guitars down to the lowly Fender Musicmaster. The reason is a nice rich sound. Good for rhythm.
The less than majority of guitars with only one pickup placed it in the bridge position. This would include the LP Junior and the Dan Armstrong among others. The reason is a sound that will cut through the rest of the band/mix. Good for lead.
Then there was the third group, numbering even less than the less than majority of guitars. These single pickup models, mostly being made in Japan when that means something less than desirable, although there were a few German/English models that did the same, placed the pickup in the middle. Don't know the real reason for this one, probably as a compromise between the two.
So, if you're a rhythm or backup guitarist, you can't beat the neck position. If your a lead or only guitarist, you really can't beat the bridge position. If you really can't decide - heck, put it in the middle.
No matter where you put it, the tone will change as you move up and down the neck, where you pick the strings and how you pick them.