Progressive Taxation in Theory and Practice |
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abatement according Adam Smith additional advocates amount applied argument assessed besoin cantons capital chap citoyens classes Cohen-Stuart corporation degressive direct tax doctrine doit economic Einkommen equal sacrifice equality of sacrifice erty être excess exemption faculty theory finance five per cent florins follows fortune francs give-and-take theory Gomel graduated tax gressive principle gressive taxation gulden hectolitres Hence Ibid imposed impôt increase individual inheritance tax l'Impôt Progressif land tax le Duc d'Albe Léon Say less levied livres marginal utility marks minimum of subsistence Montesquieu nécessaire necessary objection paid payer poll tax pound progres progressive income tax progressive principle progressive rate progressive scale progressive taxation property and income property or income property tax proportional taxation proportionnel protection qu'il rates varying relatives rental revenue rich Schanz superflu Switzerland taxa taxable taxpayer theory of taxation Thurgau tion Vaud wants wealth writers ΙΟ
Popular passages
Page 158 - 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 state.
Page 227 - As in a case of voluntary subscription for a purpose in which all are interested, all are thought to have done their part fairly when each has contributed according to his means, that is, has made an equal sacrifice for the common object ; in like manner should this be the principle of compulsory contributions : and it is superfluous to look for a more ingenious or recondite ground to rest the principle upon.
Page 153 - For what reason is there, that he which laboureth much, and sparing the fruits of his labour, consumeth little, should be more charged, than he that living idlely getteth little, and spendeth all he gets: seeing the one hath no more protection from the Commonwealth than the other?
Page 227 - Equality of taxation, therefore, as a maxim of politics, means equality of sacrifice. It means apportioning the contribution of each person towards the expenses of government, so that he shall feel neither more nor less inconvenience from his share of the payment than every other person experiences from his.
Page 42 - Reports from His Majesty's Representatives Abroad respecting graduated income taxes in foreign states.
Page 187 - Les coups de bâton qu'il distribue, les violences qu'il commet, les meurtres mêmes et les assassinats dont il se rend coupable, ne sont-ce pas des affaires qu'on assoupit , et dont au bout de six mois il n'est plus question ? Que ce même homme soit volé, toute la police est aussitôt en mouvement; et malheur aux innocents qu'il soupçonne!
Page 285 - ... the universal rule of proportion. A strictly proportional rate will make no allowance for the exemption of the minimum of subsistence. It will be a heavier burden on the typical average poor man than on the typical average rich man. It will be apt to be...
Page 153 - Which considered, the equality of imposition consisteth rather in the equality of that which is consumed, than of the riches of the persons that consume the same. For what reason is there that he which laboureth much and, sparing the fruits of his labour, consumeth little should be more charged than he that, living...
Page 228 - ... rises with the amount of the income. On the best consideration I am able to give to this question, it appears to me that the portion of truth which the doctrine contains, arises principally from the difference between a tax which can be saved from luxuries, and one which trenches, in ever so small a degree, upon the necessaries of life. To take a thousand a year from the possessor of ten thousand, would not deprive him of anything really conducive either to the support or to the comfort of existence...
Page 283 - ... of the exertions. It is this latter conception which has been developed by recent writers, although they have carried it to an extreme just as one-sided as that represented by the advocates of the earlier theories. The elements of faculty, then, are two-fold — those connected with acquisition or production, and those connected with outlay or consumption. What is the application to the matter in hand?