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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. "
Journal of the Dublin Statistical Society - Сторінка 219
1855
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An Inquiry Into the Nature and Causes of the Wealth of Nations, Том 1

Adam Smith - 1904 - 574 стор.
...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...to be paid, ought all to be clear and plain to the Taxes may contributor, and to every other person. Where it is otherwise, every person subject to the...
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Advanced Civics; the Spirit, the Form, and the Functions of the American ...

Samuel Eagle Forman - 1905 - 492 стор.
...support of government as nearly as possible in proportion to their respective abilities. II. (Certainty.) The tax which each individual is bound to pay ought...plain to the contributor and to every other person. III. (Convefiience.) Every tax ought to be levied at the time or in the manner in which it is most...
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Advanced Civics : the Spirit, the Form, and the Functions of the American ...

Samuel Eagle Forman - 1905 - 488 стор.
...support of government as nearly as possible in proportion to their respective abilities. II. (Certainty.) The tax which each individual is bound to pay ought...plain to the contributor and to every other person. III. (Convenience.) Every tax ought to be levied at the time or in the manner in which it is most likely...
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Selected Readings in Public Finance

Charles Jesse Bullock - 1906 - 698 стор.
...particular tax falling unequally even upon that particular sort of private revenue which is affected by it. 2. The tax which each individual is bound to pay,...plain to the contributor, and to every other person. Where it is otherwise, every person subject to the tax is put more or less in the power of the taxgatherer,...
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Federal Excise Tax Structure

United States. Congress. House. Committee on Ways and Means - 1964 - 800 стор.
...the Adam Smith's "Wealth of Nations" and I found a beautiful definition of a suitable tax. He said: The tax which each individual is bound to pay ought...plain to the contributor and to every other person. Where it is otherwise, every person subject to the tax is put more or less in the power of the tax...
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Federal Excise Tax Structure: Hearings, Eighty-eighth ..., Томи 2 – 3

United States. Congress. House. Committee on Ways and Means - 1964 - 622 стор.
...results of delay and complexity in tax assessments and collections is highly pertinent today.1 He said : "The tax which each individual is bound to pay, ought...plain to the contributor, and to every other person. Where it is otherwise, every person subjest to the tax is put more or less in the power of the taxgatherer,...
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The Papers of Alexander Hamilton, Том 13

Alastair Hamilton, Alexander Hamilton, Harold Coffin Syrett - 1966 - 656 стор.
...subserviency to other interests, particularly the great one of 216. In a similar vein, Smith wrote: "The tax which each individual is bound to pay ought...plain to the contributor, and to every other person. Where it is otherwise, every person subject to the tax is put more or less in the power of the tax-gatherer,...
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Report of the First[-thirty-first] Annual Meeting of the Virginia ..., Том 13

Virginia Bar Association, Virginia State Bar Association - 1900 - 422 стор.
...observation or neglect of this maxim consists what is crlied the "equality or inequality of taxation." 2. "The tax which each individual is bound to pay...plain to the contributor and to every other person. The certainty of what each individual ought to pay is, in taxation, of so great importance that a very...
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Tax Treatment of Employees and Self-employed Persons by the Internal Revenue ...

United States. General Accounting Office - 1977 - 112 стор.
...Self-Employment Contribution Act "The tax which each individual is bound to pay ought to be certain, not arbitrary. The time of payment, the manner of...plain to the contributor, and to every other person. * * * The certainty of what each individual ought to pay is, in taxation, a matter of so great importance...
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Miscellaneous tax bills: hearing before the Subcommittee on Taxation and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1978 - 266 стор.
...Adam Smith in Wealth of Nations, "The tax which each individual is bound to pay ought to be certain, not arbitrary. The time of payment, the manner of...plain to the contributor, and to every other person . . . The certainty of what each individual ought to pay is, in taxation, a matter of so great importance...
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