The Science of Public Finance

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Macmillan and Company, limited, 1924 - 677 ページ
This book discusses the principles of public finance, including public expenditure, the canons of taxation, the measurement of taxable capacity, the distribution of central, provincial, and local revenues, the distribution of the burden of taxation, the shifting and incidence of taxation, the taxation of land, the history of the taxation of income, general principles of the taxation of income, death duties or inheritance taxes, other direct taxes and the taxation of surplus, indirect taxation, customs duties, the burden of taxation, local taxation in various countries, public debts, and financial administration.
 

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123 ページ - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
124 ページ - Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people as Little as possible, over and above what it brings into the public treasury of the state.
124 ページ - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
596 ページ - The policy of His Majesty's Government, with which the Government of India are in complete accord, is that of the increasing association of Indians in every branch of the administration and the gradual development of self-governing institutions with a view to the progressive realisation of responsible government in India as an integral part of the British Empire.
36 ページ - Every man, as long as he does not violate the laws of justice...
65 ページ - The more they are instructed, the less liable they are to the delusions of enthusiasm and superstition, which, among ignorant nations, frequently occasion the most dreadful disorders. An instructed and intelligent people, besides, are always more decent and orderly than an ignorant and stupid one.
124 ページ - Where it is otherwise, every person subject to the tax is put more or less in the power of the taxgatherer, who can either aggravate the tax upon any obnoxious contributor, or extort by the terror of such aggravation, some present or perquisite to himself.
570 ページ - Indian peoples, must be judges of the time and measure of each advance, and they must be guided by the co-operation received from those upon whom new opportunities of service will thus be conferred and by the extent to which it is found that confidence can be reposed in their sense of responsibility.
117 ページ - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another ; such as the excise or customs.
591 ページ - Except as otherwise provided by law all balances of appropriations contained in the annual appropriation bills and made specifically for the service of any fiscal year, and remaining unexpended at the expiration of such fiscal year, shall only be applied to the payment of expenses properly incurred during that year, or to the fulfillment of contracts properly made within that year ; and balances not needed for such purposes shall be carried to the surplus fund.

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