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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. "
The collected works of Dugald Stewart - Seite 222
von Dugald Stewart, John Veitch - 1856
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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
...imposes. As 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 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
...imposes. As 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 he convenient for the contributor to pay it" and taxes should not impose "unnecessary trouble, vexation,...
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First Principles of Economics

Richard G. Lipsey, Colin Harbury - 1992 - 532 Seiten
...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...to pay it 4 Every tax ought to be so contrived, as both to take out and to keep out of the pockets of the people as little as possible, over and above...
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The Pamphleteer

Thoemmes - 1994 - 16500 Seiten
...contributor, or extort, by the terror of auch aggravation, aome 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...
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The Origins of American Public Finance: Debates Over Money, Debt, and Taxes ...

Donald Stabile - 1998 - 208 Seiten
...simple. Smith's third point is relatively minor today, but it was more an issue in his time. He stated, "Every tax ought to be levied at the time, or in the...likely to be convenient for the contributor to pay it." Today most federal income taxes are collected through withholding from wages or by quarterly payments,...
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Handbook of Public Finance

Fred Thompson, Mark T. Green - 1998 - 684 Seiten
...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 the...likely to be convenient for the contributor to pay it." A tax which is simple to comply with should improve general compliance. Unfortunately, a tax that is...
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Principles of Political Economy: And, Chapters on Socialism

John Stuart Mill - 1998 - 450 Seiten
...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, or in...manner, in which it is most likely to be convenient for Wealth of Nations, bk. v, ch. ii. the contributor to pay it. A tax upon the rent of land or of houses,...
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A Short History of Political Economy in England

Roger Backhouse - 2000 - 201 Seiten
...contributor, and to every other person. " According to the third maxim, which is that of convenience, "every tax ought to be levied at the time or in the...likely to be convenient for the contributor to pay it." The fourth and last maxim may be called that of economy ,- for, according to it, "every tax ought to...
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Handbook of Fiscal Policy

Jack Rabin - 2001 - 856 Seiten
...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...likely to be convenient for the contributor to pay. Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people...
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Handbook of Fiscal Policy

Jack Rabin - 2001 - 856 Seiten
...Kentucky l40 400 l994 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...likely to be convenient for the contributor to pay. Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people...
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