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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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Impact of Complexity in the Tax Code on Individual Taxpayers and ..., Band 4

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 2001 - 114 Seiten
...reminding you of one of Adam Smith's four "maxims" of taxation—certainty. Specifically, Smith advised, "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." This is good advice as you move to amend the Internal...
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The Impact of the Complexity of the Tax Code on Small Business: What ..., Band 4

United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 Seiten
...understand is the income tax. Albert Einstein, as quoted in Crown 's.Book of Political Quotations. The tax which each individual is bound to pay ought...payment, the quantity to be paid, ought all to be dear and plain to the contributor, and to every other person. Adam Smith, The Wealth of Nations, 1776.66...
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The Economic History of India Under Early British Rule: From the Rise of the ...

Romesh Chunder Dutt - 2000 - 436 Seiten
...acknowledged maximum of taxation. The tax which each individual is bound to pay ought to be certain, not arbitrary. The time of payment, the manner of payment, the quantity lo be paid, ought all to be clear and plain to the contributor and every other person." " The settlement...
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Taxation: Critical Perspectives on the World Economy, Band 1

Simon R. James - 2002 - 448 Seiten
...tax falling unequally even upon that particular sort of private revenue which is affected by it. II. 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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International Tax Competition: Globalisation and Fiscal Sovereignty

Commonwealth Secretariat - 2002 - 315 Seiten
...harassment by vindictive or ideological revenue officials. They would have us remember Adam Smith's words The tax which each individual is bound to pay ought to be certain, and not arbitrary. ... Where it is otherwise, every person subject to the tax is put more or less in the power of the...
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Handbook of Fiscal Policy

Jack Rabin - 2001 - 856 Seiten
...1992 BMW South Carolina 170 1,900 1992 Mercedes Alabama 253 1,500 1993 Dofasco Kentucky 140 400 1994 The tax which each individual is bound to pay ought to be certain and not arbitrary. 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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Handbook of Fiscal Policy

Jack Rabin - 2001 - 856 Seiten
...3,000 6,000 l990 l992 Mercedes Alabama l70 1,900 l992 Dofasco Kentucky 253 1,500 1993 l40 400 1994 The tax which each individual is bound to pay ought to be certain and not arbitrary. 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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Should Differences in Income and Wealth Matter?: Volume 19, Part 1, Band 19

Ellen Frankel Paul, Fred D. Miller, Jeffrey Paul - 2002 - 362 Seiten
...discretion will pave the way to greater political abuse. Consider here Adam Smith's insistence that the "[t]ax which each individual is bound to pay ought to be certain, and not arbitrary."32 The dangers of arbitrary taxation are multiplied when any number of regressive (or progressive)...
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Irish Political Economy, Band 3

Thomas A. Boylan, Tadhg Foley - 2003 - 360 Seiten
...that is, in proportion to the revenue which they respectively enjoy under the protection of the state. "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. "3 — Every tax ought to be levied at the time or in...
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The American Economy: Essays and primary source documents

Cynthia Clark Northrup - 2003 - 709 Seiten
...is, in proportion to the revenue which they respectively enjoy under the protection of the state. II. 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. III. Every tax ought to be levied at a time or in the...
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