 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...  Annual Report - Página 60por New Jersey. State Board of Taxation - 1892Vista completa - Acerca de este libro
 | United States. General Accounting Office - 1977 - 112 páginas
...is, in taxation, a matter of so great importance that a very considerable degree of inequality * * * is not near so great an evil as a very small degree of uncertainty." This statement appeared in Adam Smith's "Wealth of Nations," as one of his canons of taxation. While... | |
 | Joel Jay Kassiola - 1990 - 320 páginas
...would be somewhat improved. As Smith had put it earlier, "a very considerable degree of inequality is not near so great an evil as a very small degree of uncertainty." 7 It is not surprising, therefore, to understand why the modern liberal accepts "a very considerable... | |
 | Bhikhu C. Parekh - 1993 - 1112 páginas
...logic of his moral theory. He argues like Adam Smith that a very considerable degree of inequality is not near so great an evil as a very small degree of uncertainty,3" and places such an excessive emphasis on security that he almost negates the implications... | |
 | John Stuart Mill - 1998 - 516 páginas
...the insolence and favours the corruption of an order of men who are naturally unpopular, even when they are neither insolent nor corrupt. The certainty...great an evil, as a very small degree of uncertainty. '3. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient... | |
 | Simon R. James - 2002 - 456 páginas
...present or perquisite to himself. The uncertainty of taxation encourages the insolence and favours the corruption of an order of men who are naturally...III. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it. A tax upon... | |
 | Thomas McIntyre Cooley - 2003 - 804 páginas
...is otherwise, every person subject to the tax is put more or less in the power of the tax gatherer, who can either aggravate the tax upon any obnoxious..." III. Every tax ought to be levied at the time or in the manner in which it is most likely to be convenient to the contributor to pay it. A tax upon... | |
 | Raymond H. C. Luja - 2003 - 317 páginas
...WT/DS126/RW, adopted 11 February 2000, paragraph 6.23. Part II FISCAL RECOVERY A Matter of Certainty " The certainty of what each individual ought to pay...great an evil as a very small degree of uncertainty. " Adam Smith An Inquiry into the Nature and Causes of the Wealth of Nations, 1776, Book V, Ch. 2 Chapter... | |
 | Graham Bannock - 2005 - 260 páginas
...be paid, ought all to be clear and plain to the contributor, and to every other person'. He went on 'the certainty of what each individual ought to pay...great an evil as a very small degree of uncertainty'. In all countries now, over two-and-a-quarter centuries later, we are so far from this ideal that uncertainty... | |
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