| David G. Davies - 1986 - 334 Seiten
...now researching and concentrating more attention on the principle of economic efficiency. Simplicity "Every tax ought to be levied at the time, or in the...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... | |
| United States. Congress. Senate. Committee on Finance - 1985 - 602 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. i(T William... | |
| Richard G. Lipsey, Colin Harbury - 1992 - 548 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... | |
| Jan Glete - 1994 - 536 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... | |
| Fred Thompson, Mark T. Green - 1998 - 696 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... | |
| John Stuart Mill - 1998 - 516 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,... | |
| 2000 - 224 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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