taxationpayprincipleabilityindicatortaxpayers 2.TheAbility-to-PayPrincipleofTaxation2.1FirstBestTaxation2.1.1.TheIndicatorofAbility-to-Pay:IncomeorExpenditure(Consumption)?2.1.2TheEqualSacrificePrinciplesofTaxation2.2SecondBestTaxation2.2.1DeadweightLossofTaxation2.2.2OptimumCommodityTaxation2.2.3OptimumIncomeTaxation(...
neither the benefits-received nor the ability-to-pay principles may support the rich paying more taxes than the poor. the ability-to-pay principle may support the rich paying more taxes than the poor, but not the benefits-received principle. both...
the most important social function of taxation is to promote and protect fair distribution,which means a fair tax system should be guided by the ability-to-pay principle;but on the other hand,the issue of widening income disparity and polarization between the rich and the poor,which has become...
96、边际产品转换率(Marginal rate of product transformation) 边际产品转换率是指生产可能性曲线斜率的负数。 97、边际替代率(Marginal rate of substitution) 边际替代率是指如果消费者在收到额外一单位商品 X 之后要保持满足水平不变而必须放弃 的商品 Y 的数量。 98、边际收益(Marginal revenue) 边际收益是指出...
205、(税收的)支付能力原则 Ability-to-pay principle(of taxation) 按照纳税人支付能力确定纳税负担的原则。纳税人支付 能力依据其收人或财富来衡量。这一原则并不说明某经 济状况较好的人到底该比别人多负担多少。 206、(国际贸易 中的)绝对优势Absolute advantage(in international trade) ...
1. An important merit of direct taxes is that they can be selected and their rate structure be so designed which is closely related to the ability to pay principle. The direct taxes can be made progressive and the degree of progression among different income brackets can be det...
2) ability-to-pay principle 量能课税原则 1. Efficiency principle,ability-to-pay principle,and residence and source principle low a rank in tax principles,in which the ability-to-pay principle is a development of fair principle. 而效率原则、量能课税原则和居住地及来源地原则是低一个位阶的课税...
Since this date, using the taxation power against this principle has sometimes resulted in the annulment of the related norm. However, judicial review of a tax provision in terms of being against to the principle of ability to pay might compel the Constitutional borders of the judicial review....
One principle of taxation, called the benefits principle, states that people should pay taxes based on the benefits they receive from government services. This principle tries to make public goods similar to__36__ goods. It seems reasonable that a person who often goes to the movies pays more...
Two distinct concepts of taxation arehorizontal equityandvertical equity. Horizontal equity is the idea that all individuals should be taxed equally. Vertical equity is the ability-to-pay principle, where those who are most able to pay are assessed higher taxes. ...