 | Thomas Edward Finegan - 1922 - 500 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 te be so contrived as both to take out and... | |
 | George Findlay Shirras - 1924 - 714 頁
...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...great an evil as a very small degree of uncertainty." III. CONVENIENCE OF TIME OF PAYMENT 4. " Every tax ought to be levied at the time, or in the manner,... | |
 | George Findlay Shirras - 1924 - 714 頁
...considerable degree of inequality, it appears, I believe, from the experience of all nations, is no near so great an evil as a very small degree of uncertainty." III. CONVENIENCE OF TIME OF PAYMENT 4. " Every tax ought to be levied at the time, or in t' manner,... | |
 | Robert Harry Inglis Palgrave, Henry Higgs - 1926 - 954 頁
...such importance that a very considerable degree of inequality is " from the experience of all nations, not near so great an evil as a very small degree of uncertainty." In insurance the certainty attaching to groups, relatively to the uncertainty in the case of individuals,... | |
 | Johannes Laures - 1928 - 344 頁
...would if they had to pay a lump sum. This is in the nature of the third maxim of Adam Smith, viz., that "every tax ought to be levied at the time or in the manner which is most convenient for the contributor to pay it ... Taxes upon such consumable goods as are... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 頁
...taxation, is 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...great an evil as a very small degree of uncertainty (from Adams Smith in Wealth of Nations, 257, fifth edition, 1789). "A highly technical and detailed... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 頁
...taxation, is 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...great an evil as a very small degree of uncertainty (from Adams Smith in Wealth of Nations, 257, fifth edition, 1789). "A highly technical and detailed... | |
 | Alastair Hamilton, Alexander Hamilton, Harold Coffin Syrett - 1966 - 656 頁
...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...great an evil as a very small degree of uncertainty" (Smith, Wealth of Nations, II, 349) . In the course of a discussion of Colbert's elimination of an... | |
 | United States. Congress. House. Committee on Ways and Means - 1970 - 1616 頁
...of Adam Smith's canons of taxation from the Wealth of Nations — let us go back to 1776 again — "Every tax ought to be levied at the time, or in the manner, in which it is more likely to be convenient to the contributor to pay it." The 1)1 SC deferral is granted in years... | |
 | United States. Congress. House. Committee on Ways and Means - 1970 - 308 頁
...of Adam Smith's canons of taxation from the Wealth of Nations — let us go back to 1776 again — "Every tax ought to be levied at the time, or in the manner, in which it is more likely to be convenient to the contributor to pay it." The DISC deferral is granted in years in... | |
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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... 
