 | 1918 - 582 頁
...possible in proportion to their respective abilities. (2) The tax ought to be certain, not arbitrary. (3) Every tax ought to be levied at the time or in the manner most convenient for the contributor. (4) Every tax ought t» be so contrived as both to take out and... | |
 | John Fremont Wilber - 1918 - 130 頁
...so great an evil as a very small degree of uncertainty." Another canon of taxation is convenience. "Every tax ought to be levied at the time or in the manner to which it is most likely to be convenient for the contributor to pay it," for it is good government... | |
 | 1919 - 918 頁
...importance, that a very considerable degree of inequality, it appears, I believe, from the evidence of all nations, is not near so great an evil as a very small degree of uncertainty.1 It may be contended that the foregoing discussion, being confined to the roll, does not... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 頁
...the quantity to be paid to all be clear and plain to the contributor and to every other person, rery tax ought to be levied at the time or in the manner in which it is most likely onvonient for the contributor to pay it. xes upon consumable goods are all finally paid by the consumer... | |
 | Charles Morris - 1921 - 484 頁
...possible in proportion to their respective abilities. (2) The tax ought to be certain, not arbitrary. (3) Every tax ought to be levied at the time or in the manner most convenient for the contributor. (4) Every tax ought t9 be so contrived as both to take out and... | |
 | Milton Briggs - 1921 - 552 頁
...to taxation might be a great evil ; Smith believed that " a very considerable degree of inequality is not near so great an evil as a very small degree of uncertainty." To-day, there is no fear of the tax gatherer in himself, for he is only the vehicle through which State... | |
 | Robert Mackenzie Johnston - 1921 - 500 頁
...quantity to be paid, ought all to be clear and plain to the contributor and to every other person. "3. Every tax ought to be levied at the time, or in the manner which is most likely to be convenient for the contributor to pay it. "4. Every tax ought to be so contrived... | |
 | Khushal Talaksi Shah - 1921 - 496 頁
...main objection against an Income Tax is that Income is not a reliable indication of ability for taxa* "Every tax ought to be levied at the time> or in the nianuer in which it is most likely to be con* veuient lor the contributor to pay it. " ( Wealth of... | |
 | Edward Albert Lever - 1922 - 114 頁
...payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every person. 3. Every tax ought to be levied at the time, or in the manner, in which it is most convenient for the contributor to pay it. 4. Every tax ought to be so contrived as both to take out... | |
 | Thames Williamson - 1922 - 844 頁
...ought all to be clear and plain not to the contributor and to every other person. . . . arb1trary. 3. Every tax ought to be levied at the time, or in the manner, (3) a tax in which it is most likely to be convenient for the contributor to pay °^[^j '° ^ it. A... | |
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The certainty of what each individual ought to pay is, in taxation, a matter of so great importance, that a very considerable degree of inequality, it appears, I believe, from the experience of all nations, is not near so great an evil as a very small... 
