...be better commenced than by quoting them.* " 1. The subjects of every state ought to contribute to the support of > the government, as nearly as possible in proportion to their respective abili- j ties : that is, in proportion to the re- ! venue which they respectively enjoy under the protection...

...pages of the ' People's Blue Book;' but I cannot enter into that proof here. Adam Smith has said: —" The subjects of every State ought to contribute towards...they respectively enjoy under the protection of the State." It probably did not occur to Adam Smith, when he wrote those words, that, of the revenue which...

...Leistungsfähigkeit in dessen Grundsatz der Gleichmäßigkeit ("The subjects ... ought to contribute ... in proportion to their respective abilities; that...they respectively enjoy under the protection of the state") aus. 3. Die Leistungsfähigkeit in ihrer heutigen Gestalt ist ein Geschöpf der Gcrechtigkeitsvorstellungen...

...Focus, from Adam Smith on, has been on "ability to pay." As Smith put it, individuals should contribute "in proportion to their respective abilities; that...they respectively enjoy under the protection of the state" (Smith [1776], 1937, 777). He thus offered an intriguing formulation that may be read as combining...

...(3) convenience of payment; and (4) economy in collection. Under the heading of equality, he argues: "The subjects of every state ought to contribute towards...they respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation is like the expense of management...

...maxims of taxation which have since been associated with his name. The maxim of equality enjoins that the " subjects of every state ought to contribute...they respectively enjoy under the protection of the state." The second maxim is that of certainty. " The tax which each individual is bound to pay ought...

...in 1776. They still are, but these things are fairly well accepted now. Smith's fourth canon, that the "subjects of every state ought to contribute towards...they respectively enjoy under the protection of the state,"12 could be taken as a prescription for a proportional (ie, fixed percentage) as distinct from...

...particular taxes, it is necessary to premise the four following maxims with regard to taxes in general. I. The subjects of every state ought to contribute towards...they respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation, is like the expense of management...

...proportion for the maintenance of it."16 Similarly, Adam Smith writes in The Wealth of Nations that "[t]he subjects of every state ought to contribute...they respectively enjoy under the protection of the state."17 The economist Frederic Bastiat listed progressive taxation as a form of legal plunder that...

...allocation Ever since Adam Smith wrote that "the subjects of every state ought to contribute toward the support of the government, as nearly as possible,...they respectively enjoy under the protection of the state,"14 the proper basis of tax burden distribution has been a controversial topic among tax scholars....