 | Robert John Thornton - Economics - 1799 - 852 pages
...refpe£live interefts in the eftate. — In the obfervation or negleCl of this maxim confius,.what is called the EQUALITY or INEQUALITY of taxation. 2. The tax which each individual is bound to pay aught n8 to be certain. — The time of payment, the manner of pay-r rnent, the quantity to be paid,... | |
 | 1853 - 636 pages
...is, in proportion to the revenue which they respectively ' enjoy under the protection of the State. In the observation or ' neglect of this maxim consists...called the equality or ' inequality of taxation.'* These are practical or dogmatic authorities, of which the prima facie reasons are apparent enough.... | |
 | Adam Smith - Economics - 1809 - 514 pages
...estate, who are all obliged to contribute in proportion to their respective interests in the estate. In the observation or neglect of this maxim consists,...is called the equality or inequality of taxation. Every tax, it must be observed once for all, which falls finally upon one only of the three sorts of... | |
 | Europe - 1811 - 858 pages
...plain to the contributor, or to any other person ; whereas it is an established maxim of taxation, that the tax which each individual is bound to pay ought to be certain, and not arbitrary ; and the time of payment, the manner of payment, the quantity to be paid, ought all to be clear and... | |
 | Adam Smith - Economics - 1811 - 532 pages
...tax falling unequally even upon that particular fort of private revenue which is affefted by it. II. The tax which each individual is bound to pay, ought...arbitrary. The time of payment, the manner of payment, thq quantity to be paid, ought all to be clear and plain to the contributor, and to every other perfon.... | |
 | Walter Scott - Europe - 1811 - 860 pages
...plain to the contributor, or to any other person ; whereas it is an established maxim of taxation, that the tax which each individual is bound to pay ought to be certain, and not arbitrary ; and the time of payment, the manner of payment, the quantity to be paid, ought all to be clear and... | |
 | Wakefield, Edward - Ireland - 1812 - 954 pages
...obliged .to contribute in proportion to their respective interests in the estate. In the observation of this maxim, consists what is called the equality or inequality of taxation."* In devising a system of taxation, there is more required than the mere observation oi' results. The... | |
 | David Ricardo - Classical school of economics - 1821 - 560 pages
...towards the support of the government, as nearly as possible in proportion to their respective abilities. 2. " The tax which each individual is bound to pay ought to be certain and not arbitrary. 3. " Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient... | |
 | Great Britain - 1826 - 1138 pages
...people as little as possible, over and above what it brings into the public treasury of the state. 3. The tax which each individual is bound to pay ought...arbitrary. The time of payment, the manner of payment, and the quantity to be paid, ought to be clear and plain to the contributor, and to every other person.... | |
 | Thomas Cooper - Economics - 1826 - 302 pages
...of his family, the other enjoins no such necessity, for his family will enjoy the income by descent. "2. The tax which each individual is bound to pay, ought to be certain and not arbitrary." "3. Every tax ought to be levied at the time and in the manner in which it is likely to be most convenient... | |
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In the observation or neglect of this maxim consists what is called the equality or inequality of taxation. 
