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" The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the... "
Principles of Political Economy: With Some of Their Applications to Social ... - 第 348 頁
John Stuart Mill 著 - 1849
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Cyclopaedia of Political Science, Political Economy, and of the ..., 第 2 卷

John Joseph Lalor - 1883 - 1076 頁
...discussion of the subject. They are as follows : 1. The subjects of every state ought to contribute toward the support of the government as nearly as possible...they respectively enjoy under the protection of the slate 2. The tax which each individual is bound to pay ought to be certain and not arbitrary. The time...
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Contract Ethics: Evolutionary Biology and the Moral Sentiments

Howard Kahane - 1995 - 172 頁
...representation is tyranny. —James Otis The subjects of every state ought to contribute towards the support of government as nearly as possible in proportion to...respectively enjoy under the protection of the state. —Adam Smith To be completely fair, a tax law, like any law, has to be fair to every citizen. This...
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Lauderdale's Notes on Adam Smith's Wealth of Nations

James Maitland Earl of Lauderdale - 1996 - 184 頁
...maxims with regard to taxes in general. l. The subjects of every state ought to contribute towards the support of the government, as nearly as possible,...respectively enjoy under the protection of the state.** * V. 1, P. 63 [Gl. edn, p. 69], V. 1, P. 159 [Gl. edn, p. 144], 338 [Gl. edn, p. 284], V. 1, P. 342...
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Public Budgeting and Finance, Fourth Edition,

Robert T. Golembiewski - 1997 - 1032 頁
...tax. This reads, in part: I. The subjects of every state ought to contribute towards the support of government, as nearly as possible, in proportion to...respectively enjoy under the protection of the state. The expence of government to the individuals of a great nation, is like the expence of management to...
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Steuerlehre: Steuerverfassung - Steuergesetz - Steuergericht

Hermann-Wilfried Bayer - 1997 - 872 頁
...Leistungsfähigkeit in dessen Grundsatz der Gleichmäßigkeit ("The subjects ... ought to contribute ... in proportion to their respective abilities; that...respectively enjoy under the protection of the state") aus. 3. Die Leistungsfähigkeit in ihrer heutigen Gestalt ist ein Geschöpf der Gcrechtigkeitsvorstellungen...
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Public Finance and Public Choice: Two Contrasting Visions of the State

James M. Buchanan, Richard A. Musgrave - 1999 - 294 頁
...Focus, from Adam Smith on, has been on "ability to pay." As Smith put it, individuals should contribute "in proportion to their respective abilities; that...respectively enjoy under the protection of the state" (Smith [1776], 1937, 777). He thus offered an intriguing formulation that may be read as combining...
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Adam Smith Across Nations : Translations and Receptions of The Wealth of ...

Cheng-chung Lai - 2000 - 486 頁
...Under the heading of equality, he argues: "The subjects of every state ought to contribute towards the support of the government, as nearly as possible,...respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation is like the expense of management to...
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A Short History of Political Economy in England

2000 - 224 頁
...name. The maxim of equality enjoins that the " subjects of every state ought to contribute towards the support of the government, as nearly as possible,...respectively enjoy under the protection of the state." The second maxim is that of certainty. " The tax which each individual is bound to pay ought to be...
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The Essential Galbraith

John Kenneth Galbraith - 2001 - 329 頁
...well accepted now. Smith's fourth canon, that the "subjects of every state ought to contribute towards the support of the government, as nearly as possible,...they respectively enjoy under the protection of the state,"12 could be taken as a prescription for a proportional (ie, fixed percentage) as distinct from...
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Taxation: Critical Perspectives on the World Economy, 第 1 卷

Simon R. James - 2002 - 456 頁
...maxims with regard to taxes in general. I. The subjects of every state ought to contribute towards the support of the government, as nearly as possible...respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation, is like the expense of management to...
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