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" Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it. "
Liberty and law under federative government - Seite 213
von Britton A. Hill - 1874
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Tariff and Trade Proposals: Hearings, Ninety-first Congress, Second Session ...

United States. Congress. House. Committee on Ways and Means - 1970 - 4651 Seiten
...published in the Wealth of Nations in 1776, states that "every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it." The DISC proposal violates this canon by providing increased tax deferral in times of prosperity and...
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Proceedings of the Midwinter Meeting and Annual Meeting, Band 13

Virginia State Bar Association - 1900
...the experience of all nations) is not near so great an evil as a very small degree of uncertainty." 3. "Every tax ought to be levied at the time and in...contributor to pay it." 4. "Every tax ought to be so contributed as both to take out and to keep out of the pockets of the people as little as possible...
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An Inquiry into the Nature and Causes of the Wealth of Nations

Adam Smith - 2008 - 1152 Seiten
...of uncertainty. (3) convenience of HI. Every tax ought to be levied at the time, or in payment, tne manner, in which it is most likely to be convenient for the contributor to pay it. A tax upon the rent of land or of houses, payable at the same term at which such rents are usually...
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The Bankers' Magazine, Band 36

1876
...expense of collecting the revenue. As for the rule that every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it, I fear that is a rule which cannot well be attended to, because the paying of a taxis poldom quite...
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Tax Reform Proposals: Hearing Before the Committee on Finance ..., Band 4

United States. Congress. Senate. Committee on Finance - 1985
...Adam Smith, a one time tax collector, pointed out in 1776, "every tax should be levied at a time, or in the manner, in which it is most likely to be convenient for the contributor to pay it" and taxes should not impose "unnecessary trouble, vexation, and oppression" upon the public. KT William...
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United States Taxes and Tax Policy

David G. Davies - 1986 - 316 Seiten
...attention on the principle of economic efficiency. Simplicity "Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it" (Smith 1937:778). This principle of taxation implies that tax laws and regulations should be simple...
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Tax Burdens of Low-income Wage Earners: Hearing Before the ..., Band 4

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1986 - 311 Seiten
...Adam Smith, a one time tax collector, pointed out in 1776, "every tax should be levied at a time, or in the manner, in which it is most likely to be convenient for the contributor to pay it" and taxes should not impose "unnecessary trouble, vexation, and oppression" upon the public. KT. William...
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Tax Reform Proposals: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1985
...Adam Smith, a one-time tax collector, pointed out in 1776, "every tax should be levied at a time, or in the manner, in which it is most likely to be convenient for the contributor to pay it" and taxes should not impose "unnecessary trouble, vexation, and oppression" upon the public. i(T William...
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The Pamphleteer

Thoemmes - 1994 - 16500 Seiten
...present or perquisite to himself. 4. Every tax ought to be levied at the time, or in the manner, which is most likely to be convenient for the contributor to pay it. The plan, Sir, which 1 am going to propose, without violating the last article, more than, I believe,...
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Fundamental Tax Changes Needed to Unleash America's Small Businesses ..., Band 1

United States, United States. Congress. House. Committee on Small Business. Subcommittee on Taxation and Finance - 1996 - 381 Seiten
...an IRS audit in mind! — Convenience. Smith asserts, "Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it." Can anyone contend that the annual rite of assembling W-2's, 1099's, charitable contribution receipts...
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