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" 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... "
The Science of Public Finance - 117 ページ
George Findlay Shirras 著 - 1924 - 677 ページ
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Principles of Political Economy with Some of Their Applications to ..., 第 2 巻

John Stuart Mill - 1848 - 590 ページ
...CHAPTER III. OF DIRECT TAXES. <§> 1. TAXES are either direct or indirect. 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...

Principles of Political Economy: With Some of Their Applications to ..., 第 2 巻

John Stuart Mill - 1849 - 588 ページ
...CHAPTER III. OF DIRECT TAXES. § 1. TAXES are either direct or indirect. 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 arc demanded from one person in the expectation and intention that he...

Principles of Political Economy: With Some of Their Applications to ..., 第 2 巻

John Stuart Mill - 1857 - 610 ページ
...CHAPTER III. OF DIRECT TAXES. § 1 . TAXES are either direct or indirect. 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...

Loftus's Inland Revenue Officers' Manual ...

William Harris Johnston - 1865 - 478 ページ
...is intended or desired, should pay it — such as the Income Tax. 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 — euch as the Excise or Customs. The producer or importer of a commodity is called on to...

American Political Economy

Francis Bowen - 1870 - 512 ページ
...Which are direct taxes, and which are indirect ? " A direct tax," says Mr. Mill, " 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...

American Political Economy: Including Strictures on the Management of the ...

Francis Bowen - 1870 - 586 ページ
...is, Which are direct taxes, and which are indirect? " A direct tax," says Mr. Mill, " 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...

Sessional Papers, 第 21 号、第 3 巻

Québec (Province). Legislature - 1888 - 1196 ページ
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Political Economy for Beginners

Dame Millicent Garrett Fawcett - 1876 - 258 ページ
...taxation, and the difference between direct and indirect taxation. " A direct ta-x 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...

Reports of the Supreme court of Canada, 第 2 巻

Canada law reports - 1879 - 782 ページ
...the very person who it is intended or desired should pay it. Indirect taxes are 1878 those which are demanded from one person in the expectation and „""""*'...that he shall indemnify himself at the expense of „. * another (1). THB QUBEN. jfow, from wnat I have read and heard, I think there is no difficulty...

The Elements of Political Economy

Francis Wayland - 1878 - 432 ページ
...and Indirect Taxation. — These terms are defined by Mr. Mill thus: "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...




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