The Nature And First Principle of Taxation

Cover The Nature And First Principle of Taxation
The Nature And First Principle of Taxation
Robert Jones
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"- Emile J. Menier, " Theorie et Application de I'lmpot sur le Capital, " Bk. III. Chap. Vi. (1874).
M. Yves Guyot, in the work mentioned above, cites these nine maxims with grave approval.
Henry George (1839-1896).
" The best tax by which the public revenues can be raised is evidently that which will closest conform to the following conditions : " i. That it bear as lightly as possible upon production so as least to check the increase of the general fund from which taxes must be paid and the c
...ommunity maintained.
"2. That it be easily and cheaply collected, and fall as directly DEVELOPMENT OF IDEAS ABOUT TAXATION 129 as may be upon the ultimate payers so as to take from the people as little as possible in addition to what it yields the Government.
"3. That it be certain so as to give the least opportunity for tyranny or corruption on the part of officials, and the least temptation to law-breaking and evasion on the part of the taxpayers.
"4. That it bear equally so as to give no citizen an advantage or put any at a disadvantage as compared with others.


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