...tusschenkomende verklaring van het woord abilities, waar hij zegt: »in proportion to their resspective abilities, that is, in proportion to the revenue which...respectively enjoy under the protection of the state." Want als de inkomsten, die onder bescherming van den staat genoten worden, als juiste maatstaf te beschouwen...

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...support of the government as nearly as possible in proportion to their respective abilities; that is, iti proportion to the revenue which they respectively enjoy under the protection of the State.' Upon this fundamental principle it is repeatedly said that every system of taxation ought to be based....

...indem er dem zunächst allgemein ausgesprochenen Princip den erläuternden Nachsaz folgen lässt: — „that is, in proportion to the revenue which they...respectively enjoy under the protection of the state" — stellt er die in ' der extremen Rechtsstaatsidee wurzelnde Vorstellung der Steuern „als der Aequivalente...

...unnecessary the first of them, which reads thus: — " 1. The subjects of every State ought to contribute to the support of the Government as nearly as possible...respectively enjoy under the protection of the State. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation."...

...rules of equitable taxation, as follows : 1. " The subjects of every state ought to contribute toward the support of the government, as nearly as possible,...respectively enjoy under the protection of the state. 2. The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of...

...good rules that everybody who studies political economy ought to learn them. They are as follows — (i) The subjects of every state ought to contribute...respectively enjoy under the protection of the state. This we may call the maxim of equality, and equality consists in everybody paying, in one way or another,...

...Smith gave to the world certain rules which should govern in taxation, the first of which was that " The subjects of every state ought to contribute towards...respectively enjoy under the protection of the state." While most writers on political economy have been disposed to accept this as a sound and just rule,...

...As to Equality. Adam Smith's canon is, that "The subjects of every state ought to contribute toward the support of the government as nearly as possible...respectively enjoy under the protection of the state." Every tax, he goes on to say, which falls only upon rent, or only upon wages, or only upon interest,...

...of equitable taxation as follows : — 1 . " The subjects of every state ought to contribute toward the support of the government as nearly as possible...respectively enjoy under the protection of the state. 2. "The tax which each individual is bound to pay ought to be certain, and not arbitrary. The time...