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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... "
The Edinburgh Review: Or Critical Journal - Side 550
1853
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Essays of a Birmingham Manufacturer, Volum 2

William Lucas Sargant - 1870 - 356 sider
...mind. His four maxims are well known.( 421 " 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. . . . "II. The tax which every individual is bound to pay ought to be certain, and not arbitrary "...
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Essays of a Birmingham Manufacturer, Volum 2

William Lucas Sargant - 1870 - 406 sider
...mind. His four maxims are well known.1421 " 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. . . . "II. The tax which every individual is bound to pay ought to be certain, and not arbitrary .........
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Steuerlehre: Steuerverfassung - Steuergesetz - Steuergericht

Hermann-Wilfried Bayer - 1997 - 872 sider
...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 sider
...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 sider
...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 sider
...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 sider
...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, Volum 1

Simon R. James - 2002 - 456 sider
...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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Should Differences in Income and Wealth Matter?: Volume 19, Part 1, Volum 19

Ellen Frankel Paul, Fred D. Miller, Jeffrey Paul - 2002 - 386 sider
...Smith writes in The Wealth of Nations that "[t]he 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."17 The economist Frederic Bastiat listed progressive taxation as a form of legal plunder that...
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Taxation: Critical Perspectives on the World Economy, Volum 3

Simon James - 2002 - 414 sider
...allocation Ever since Adam Smith wrote that "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 state,"14 the proper basis of tax burden distribution has been a controversial topic among tax scholars....
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