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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 - 1856
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The Elements of Politics

Henry Sidgwick - 1891 - 632 Seiten
...technical finance. Accordingly, I shall not discuss the applications of the elementary maxims that " every tax ought to be levied at the time or in the...likely to be convenient for the contributor to pay it," and that every tax ought to be so contrived as to inflict as little extra sacrifice as possible on...
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Hansard's Parliamentary Debates

Great Britain. Parliament - 1891
...Member faMid Lothian, I should be satisfied if the honour and credit of settling this matter " Every tai ought to be levied at the time, or in the manner in which it is most likely to be convenient for the oontribntor to pay it." Here, again, the Paddy Tax is at fault. It is an annual tax levied whatever...
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Public Finance

Charles Francis Bastable - 1892 - 672 Seiten
...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...pay it.' (4) ' Every tax ought to be so contrived as both to take out ,fr and to keep out of the pockets of the people as little as possible, over and above...
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The Andover Review, Band 18

1892
...state." (2.) " The amount, the time, and the manner of payment ought to be clear to every contributor." (3.) " Every tax ought to be levied at the time or...likely to be convenient for the contributor to pay it." For example, the time at which his grain is commonly sold would be the most convenient time for a farmer...
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The North American Review, Band 155

1892
...growing industry. On broad economic grounds the scheme is upheld by the famous dictum of Adam Smith : " Every tax ought to be levied at the time, or in the...likely to be convenient for the contributor to pay It." This statement convinces one of the great economist's foreknowledge of our day. That very word contributor...
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Proceedings of the Midwinter Meeting and Annual Meeting, Band 13

Virginia State Bar Association - 1900
...great an evil as a very small degree of uncertainty." 3. "Every tax ought to be levied at the time and in the manner in which it is most, likely to be convenient...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
...of the industry of transport as well as the expense of collecting the revenue. As for the rule that every tax ought to be levied at the time, or in the...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
...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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United States Taxes and Tax Policy

David G. Davies - 1986 - 316 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...
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