Free BookProgressive Taxation in Theory and Practice

Free Progressive Taxation in Theory and Practice

Free Progressive Taxation in Theory and Practice

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Published on: 2013-09-12
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Original language: English

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...inegalement aux contribuables." Batbie, Nouveau Cours d'Economie Politique, 1866, ii, p. 225. ""L'impot proportionnel sur le revenu net est correspondent aux services rec.us de l'Etat sous forme de protection." Michaud, L'Impot, 1885, p. 196. Cf. Le Hardy de Beaulieu, Traite Elementaire d'Economie Politique. 2nd ed. (1866), p. 295. he treats of progressive taxation, however, he discards the equality-of-service, or the faculty theory (because he thinks it logically leads to progressivity), and maintains that it is the function of the state not to impose equality of sacrifice, but to recover from each citizen "the just price of service rendered and their just part in the interest and payment of the national debt."49 He repeats the old question which we have encountered so frequently: "What should we say of a baker or grocer, or any merchant who would demand for the same commodities a price varying with the wealth of the purchaser"50 Thus Leroy-Beaulieu reverts to the benefit theory and makes it the basis of his objection to progressive taxation. A little later he upholds the progressive rate in the rentals tax, and the exemption of the minimum of subsistence from the income tax, but in both cases the progression is to him only apparent, not real. The progressive rental is nothing more than a presumption of proportional income; and the exemption of the lower income or the nominally degressive tax is simply a compensation for the regressive indirect taxes. So that proportional taxation is the ideal. The point to be noticed, however, is that the basis of proportional taxation with Leroy-Beaulieu is still the benefit theory, the same theory which he so hotly opposes in a preceding chapter. More recently still, Bonnet, who also starts out with... What is a Political Progressive? - GoldParty.org What does the DFL (Democratic-Farmer-Labor) party stand for? Progressive values would be a standard answer. INTODUCTION TO PUBLIC FINANCE AND TAXATION THEORY LinkedIn INTODUCTION TO PUBLIC FINANCE AND TAXATION THEORY . Public Finance is the term which has traditionally been used or applied to the packages of those ... taxation facts information pictures Encyclopedia.com ... Get information facts and pictures about taxation at Encyclopedia.com. Make research projects and school reports about taxation easy with credible articles from our ... Law and Society Association The Law and Society Association founded in 1964 is a group of scholars from many fields and countries interested in the place of law in social political economic ... Tax - Wikipedia Price effect; Excess burden; Tax incidence; Laffer curve; Optimal tax; Theory; Optimal capital income taxation Taxation in Switzerland - Wikipedia Legal framework Fiscal sovereignty. Switzerland is a federal republic in which the sovereignty of the constituent states (the cantons) is limited by the enumerated ... Course Descriptions Reynolds Community College AMERICAN SIGN LANGUAGE [back to top] ASL 100 Orientation to Acquisition of ASL as an Adult 2 cr. Presents a brief introduction to the U.S. Deaf Community focusing on ... Political spectrum - RationalWiki Political spectrum could use some help. Please research the article's assertions. Whatever is credible should be sourced and what is not should be removed. taxation The Capitalism Site How is government supported under capitalism? government taxation. A government is supported under capitalism through voluntary financing methods. Taxation - definition of taxation by The Free Dictionary taxation (tk-sshn) n. 1. a. The act or practice of imposing taxes. b. The fact of being taxed. 2. An assessed amount of tax. 3. Revenue gained from taxes ...
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