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2023年1月20日 · In his book The Wealth of Nations, Adam Smith presented four basic principles of proper tax policy. These rules are often referred to as the four canons of taxation: (1) equity, (2) certainty, (3) convenience, and (4) economy. Equity means that the taxes people or
Tax policy refers almost universally to principles of equity, efficiency and simplicity, with modifications in definition and emphasis in different contexts. 1 These three principles originate in four Maxims of taxation developed by Adam Smith early in the era of the
2020年4月24日 · Adam Smith principles of taxation
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2023年6月24日 · We suggest that via his notions of justice and equity, and of surplus income counted on an equilibrium basis in his natural price system, his argument for proportional taxation is rather coherent, while considerations for horizontal equity would result in a support for some progressivity in taxation.
Abstract. ‘Issues in tax policy’ looks at what makes good tax policy, discussing Adam Smith’s four canons that he proposed should govern tax policy—equity of contributions; certainty of tax liabilities; convenience of payment; and minimization of costs, as well as how the neutrality principle in taxation affects practical policy.
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Principles of taxation. The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Open full sized image.
While taxation has been around for a good number of centuries, the canons of taxation were first presented by Adam Smith in his famous book “The Wealth of Nations” in 1776. These canons of taxation define certain rules and principles upon which a good taxation system should be built.
