| John Stuart Mill - 1894 - 644 стор.
...so great importance, that a very considerable degree of inequality, it appears, I believe, from th« experience of all nations, is not near so great an...at the time, or in the manner, in which it is most lik«ly to be convenient for the contributor to pay it. A tax upon the rent of land or of houses, payable... | |
| John J. O'Meara - 1894 - 358 стор.
...plain to the contributor and to every other person. " 3. Every tax ought to be levied at the time and in the manner in which it is most likely to be convenient for the contributors to pay it. " 4. Every tax ought to be so contrived as both to take out and keep out of... | |
| Adam Smith - 1894 - 526 стор.
...of houses, payable at the same term at which such rents are usually paid, is levied at the time when it is most likely to be convenient for the contributor to pay ; or, when he is most likely to have wherewithal to pay. Taxes upon such consumable goods as are articles... | |
| Gustav Cohn - 1895 - 824 стор.
...convenience to the taxpaver of the quasi-voluntary taxes on consumption, in enforcement of the maxim that " Every tax ought to be levied at the time, or in the...likely to be convenient for the contributor to pay it." In the fourth rule the principle is inculcated that " Every tax ought to be so contrived as to both... | |
| James Underwood Barnard - 1895 - 252 стор.
...plain to the contributor and to every other person. 3. Every tax ought to be levied at the time and in the manner in which it is most likely to be convenient for the contributor to pay it. 4. Every tax ought to be so contrived as both to take out and keep out of the pockets of the people... | |
| 1909 - 1132 стор.
...the State. 2. The tax which each individual is bound to pay ought to be certain and not arbitrary. 3. Every tax ought to be levied at the time or in the manner in which it ia most likely to be convenient for the contributor to pay it. 4. Every tax ought to be so contrived... | |
| Virginia Bar Association, Virginia State Bar Association - 1900 - 422 стор.
...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 for the 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... | |
| 1876 - 1102 стор.
...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... | |
| United States. Congress. Senate. Committee on Finance - 1985 - 202 стор.
...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... | |
| David G. Davies - 1986 - 334 стор.
...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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