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" The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. "
Political Economy - Seite 129
von William Stanley Jevons - 1886 - 134 Seiten
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First Principles of Economics

Richard G. Lipsey, Colin Harbury - 1992 - 532 Seiten
...government, as nearly as possible, in proportion to their respective abilities. 2 The tax which every individual is bound to pay, ought to be certain and not arbitrary. 3 Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient...
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Adam Smith: Critical Assessments, Band 3

John Cunningham Wood - 1993 - 639 Seiten
...Britain and typical in France, gave real meaning to the three administrative maxims. He said that: "The tax which each individual is bound to pay ought...quantity to be paid, ought all to be clear and plain to the contributor, and to every person . . . The certainty of what each individual ought to pay is,...
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The Pamphleteer

Thoemmes - 1994 - 16500 Seiten
...people as little as possible, over and above what it brings into the public treasury of the state. 3. The tax which each individual is bound to pay ought...arbitrary. The time of payment, the manner of payment, and the quantity to be paid, ought to be clear and plain to the contributor, and to every other person....
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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
...records around the kitchen table, all to feed the maw of the Form 1040, is "convenient?" — Certainty. "The tax which each individual is bound to pay ought...manner of payment, the quantity to be paid, ought all be clear and plain to the contributor, and to every other person." Now, I am supposed to be a tax "expert."...
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Principles of Political Economy: And, Chapters on Socialism

John Stuart Mill - 1998 - 450 Seiten
...observation or neglect of this maxim consists what is called the equality or inequality of taxation. '2. The tax which each individual is bound to pay...quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. Where it is otherwise, every person subject to the tax...
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Handbook of Public Finance

Fred Thompson, Mark T. Green - 1998 - 684 Seiten
...of Nations was originally published (Smith, 1937). Two of Smith's canons of taxation are as follows: "The tax which each individual is bound to pay ought...quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. . . . Every tax ought to be levied at the time, or in...
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Property Tax Reform in Developing Countries

Jay K. Rosengard - 1997 - 213 Seiten
...equity in taxation and the consequences of uncertainty are put rather more colorfully by Adam Smith: The tax which each individual is bound to pay ought...quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. Where it is otherwise, every person subject to the tax...
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The Origins of American Public Finance: Debates Over Money, Debt, and Taxes ...

Donald Stabile - 1998 - 208 Seiten
...their respective abilities" indicated a progressive tax or a flat tax. His second condition was that "the tax which each individual is bound to pay ought to be certain, and not arbitrary." All people should know what was expected of them and not be subjected to the "power of the tax-gatherer,...
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A Short History of Political Economy in England

2000 - 201 Seiten
...they respectively enjoy under the protection of the state." The second maxim is that of certainty. " The tax which each individual is bound to pay ought...quantity to be paid, ought all to be clear and plain to the contributor, and to every other person. " According to the third maxim, which is that of convenience,...
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Early Histories of Economic Thought, 1824-1914: History of economic doctrines

Charles Gide, Charles Rist - 2000 - 672 Seiten
...taxation. Here are the other three: "(ii) The tax whieh eaeh individual ia bound to pay ought to be eertain and not arbitrary. The time of payment, the manner...payment, the quantity to be paid, ought all to be eiear and plain to the eontributor, and to every other person, (iii) Every tax ought to he levied at...
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