| United States. Congress. Senate. Committee on the Budget - 1982 - 812 стор.
...tax ought to b* contrived aa both to take out and keep out of the pocketa of the people aa little aa possible, over and above what It brings Into the public Treasury of the stateAdam Smith. Wealth of Hatlona; pp. 351-52. This guideline, known as the efficiency axiom, points... | |
| 1876 - 1102 стор.
...economy of the tax, for every tax ought to be so contrived as both to take out, and keep out, of tho pockets of the people as little as possible, over...what it brings into the public treasury of the State, Nothing is more important to the satisfactory working of any tax than that the collection may not require... | |
| Martin Feldstein, A.J. Auerbach - 1985 - 483 стор.
...Smith, in his fourth maxim, counsels that "every tax ought to be so contrived as to take out and to keep out of the pockets of the people as little as...what it brings into the public treasury of the state" [Smith (1776, vol. II, p. 311)]. Reference is to the cost of tax administration, obstruction to industry,... | |
| 1944 - 272 стор.
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