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書籍 書目41 - 48,共 48 頁;搜尋條件:Indirect taxes are those which are demanded from one person in the expectation and...
" 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
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Winston's Cumulative Loose-leaf Encyclopedia: A Comprehensive ..., 第 10 卷

Charles Morris - 1921
...or property of individuals, or on the products consumed by them. A tax is said to be direct when it is demanded from the very persons who it is intended or desired should pay it, as, for example, a poll-tax, a land or property-tax, an income-tax, taxes for keeping man-servants,...
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Winston's Cumulative Loose-leaf Encyclopedia: A Comprehensive ..., 第 10 卷

Thomas Edward Finegan - 1922
...or property of individuals, or on the products consumed by them. A tax is said to be direct when it is demanded from the very persons who it is intended or desired should pay it, as, for example, a poll-tax, a land or property-tax, an income-tax, taxes for keeping man-servants,...
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The Journal of political economy, 第 31 卷

1923
...important. In a previous case (10 AC 141), the court had accepted Mill's definition of a direct tax as one which is demanded from the very persons who it is intended and desired shall pay it "as distinguished from an indirect tax which is demanded from one person in...
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Trade Promotion Series, 第 176-187 期

1941
...the Privy Council in its interpretations has followed John Stuart Mill's definition: "Direct tax — one which is demanded from the very persons who it is intended or desired should pay it; and indirect tax — one demanded from one person in the expectation and intention that he shall indemnify...
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The Manitoba Reports, 第 3 卷

1886
...in the nature of a fee payable upon a step or a proceeding in the administration of justice is not one which is demanded from the very persons who it is intended or desired should pay it. " It must, unless in case of the last and final proceeding after judgment, be paid when the ultimate...
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Shaping Nations: Constitutionalism and Society in Australia and Canada

Linda Cardinal, David John Headon - 2002 - 330 頁
...Stuart Mill. For Mill there was a distinction to be drawn between direct and indirect taxes. As he said: Taxes are either direct or indirect. A direct tax is one which is demanding from the very persons who it is intended or desired should pay it. Indirect taxes are those...
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Canada's Federal System: Being a Treatise on Canadian Constitutional Law ...

Augustus Henry Frazer Lefroy - 1913 - 898 頁
...for each office or place of business; and to John Stuart Mill's definition 27 of a direct tax as ' one which is demanded from the very persons who it is intended or desired should pay it,' as distinguished from indirect taxes, which are ' those which are demanded from one person in the expectation...
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International Encyclopædic Dictionary: A New Original and Exhaustive Work ...

Robert Hunter - 1897
...income or property of individuals, or on products consumed by them. A tax is said to be direct when it is demanded from the very persons who it is intended or desired should pay it, as a poll-tax, income-tax, property-tux, taxes for keeping men-servants, dogs, &c. An indirect tax...
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