 | Henry Fawcett - 1876 - 672 str.
...treasury. Summary o/ these four rules. The truth of the last three it inditputable. Equality of tuxaas possible over and above what it brings into the public treasury of the State. A tax may either take, or keep out of the pockets of the people, a great deal more than it brings into... | |
 | Francis Wayland - 1878 - 432 str.
...convenient for the contributor to pay it. 4. Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as possible oi'er and above what it brings into the public treasury of the state." It may be questioned whether... | |
 | United States. Congress. Senate. Committee on the Budget - 1982 - 812 str.
...tax ought to b* contrived aa both to take out and keep out of the pocketa of the people aa little aa possible, over and above what It brings Into the public Treasury of the stateAdam Smith. Wealth of Hatlona; pp. 351-52. This guideline, known as the efficiency axiom, points... | |
 | 1876 - 1102 str.
...undue authority is vested in the Commissioners. Then there is the economy of the tax, for every tax ought to be so contrived as both to take out, and keep out, of tho pockets of the people as little as possible, over and above what it brings into the public treasury... | |
 | Martin Feldstein, A.J. Auerbach - 1985 - 483 str.
...Smith, in his fourth maxim, counsels that "every tax ought to be so contrived as to take out and to keep out of the pockets of the people as little as...what it brings into the public treasury of the state" [Smith (1776, vol. II, p. 311)]. Reference is to the cost of tax administration, obstruction to industry,... | |
 | Alvin Rabushka - 1985 - 260 str.
...convenient for the taxpayer to pay it. "Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as...above what it brings into the public treasury of the state."32 It does little good to spend £1 \s. in salaries and overhead to collect £1 in taxes. Notes... | |
 | David G. Davies - 1986 - 334 str.
...cost of administration One of Adam Smith's (1937:778) famous canons of taxation states that "every tax ought to be so contrived as both to take out and keep...and above what it brings into the public treasury." Proponents of the income tax intimate that it fulfills Smith's tenet, pointing out that the cost of... | |
 | Richard G. Lipsey, Colin Harbury - 1992 - 548 str.
...convenient for the contributor to pay it 4 Every tax ought to be so contrived, as both to take out and to keep out of the pockets of the people as little as possible, over and above what it brings in to the public treasury of the state. Smith's four maxims are often dubbed Equity, Certainty, Convenience... | |
 | John Cunningham Wood - 1993 - 664 str.
...Lastly, the fourth canon advises that: " Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as...it brings into the public treasury of the state."-' Thus, in his view, both administrative and compliance costs should be minimized by effective tax design... | |
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Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state. 
