 Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another : such as the excise or customs.  The Review of Reviews - 第 372 頁由 編輯 - 1895完整檢視 - 關於此書
 | Illinois. Bureau of Labor Statistics - 1895 - 518 頁
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as "one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that... | |
 | Robert Hunter - 1895 - 712 頁
...projwrty of individuals, or on products consumed by them. A tax is said to be direct when it is dairindcd from the very persons who it is intended or desired should pay it, as a poll-tax, income-tax, property-tax, taxes for keeping men-servants, dogs, &c. An indirect tux... | |
 | 1895 - 484 頁
...cited in 12 App. Cas. p. 582, as stating: " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes are such as are demanded from one person in the expectation and intention that he Judgment, shall indemnify... | |
 | Illinois. Bureau of Labor Statistics - 1896 - 428 頁
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as ''one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that... | |
 | William Jay Youmans - 1897 - 916 頁
...information, the net income of persons. This kind of taxes are called direct." (Encyclopaedia Americana ) " Taxes are either direct or indirect. A direct tax is one which is demanded from the very persona who it is intended or desired should pay it Direct taxes are either on income or expenditure.... | |
 | Augustus Henry Frazer Lefroy - 1897 - 930 頁
...favourable to the tax being a direct tax was that of Mill and those who agree with him, namely, that a direct tax is " one which is demanded from the very persons Stamp Acts. ] In Attorney-General of Quebec v. Reed, 3 Cart, at pp. 220-1, Ramsay, J., comments on... | |
 | David Shephard Garland, James Cockcroft, Lucius Polk McGehee, Charles Porterfield - 1898 - 1058 頁
...direct tax is — in the words which are printed here from Mr. Mill's book on political economy — ' one which is demanded from the very persons who it is intended or desired should pay it.1 And then the converse definition of indirect taxes is, ' those which are demanded from one person... | |
 | John Stuart Mill - 1899 - 616 頁
...DIRECT TAXES. ? 1. TAXE- are either direct or indirect. A direct tax it one which is demanded iVoni the very persons who, it is intended or desired, should pay it. Indirect tax^s are those which an.-demanded from one pcivon in the expectation and intention that he .-hall... | |
 | David Ames Wells - 1900 - 666 頁
...information, the net income of persons. This kind of taxes are called direct." — Encyclopedia Americana. " Taxes are either direct or indirect. A direct tax...persons who it is intended or desired should pay it. Direct taxes are either on income or expenditure. . . . Most taxes on expenditure are direct, being... | |
 | 1897 - 954 頁
...information, the net income of persons. This kind of taxes are called direct." (Encyclopedia Americana ) " Taxes are either direct or indirect. A direct tax...persons who it is intended or desired should pay it. Direct taxes are either on income or expenditure. . . . Most taxes on expenditure are direct, being... | |
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