American Economic Association The Ability-to-Pay Theory of TaxationKendrick, M Slade
taxationpayprincipleabilityindicatortaxpayers 2.TheAbility-to-PayPrincipleofTaxation2.1FirstBestTaxation2.1.1.TheIndicatorofAbility-to-Pay:IncomeorExpenditure(Consumption)?2.1.2TheEqualSacrificePrinciplesofTaxation2.2SecondBestTaxation2.2.1DeadweightLossofTaxation2.2.2OptimumCommodityTaxation2.2.3OptimumIncomeTaxation(...
Ability-to-pay,which is the taxes are based on taxpayers' ability to pay,has evolved from a theory to a fundamental tax principle.The tax law in China should directly establish and enshrine the ability-to-pay principle.One the one hand,the most important social function of taxation is to ...
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) A国所具有的比B国能更...
A-contribution-to-the-theory-of-taxation网络对赋税理论的一个贡献;税收理论的贡献;对税收理论的贡献 网络释义 1. 对赋税理论的一个贡献 ... 和理查德·波斯纳( Richard A.Posner, 1939~) 《对赋税理论的一个贡献》( A contribution to the theory of taxation,1927) ... www.360doc.com|基于2个网页 2...
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"The Theory of Taxation and Public Economics" presents a unified conceptual framework for analyzing taxation - the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, this book contains new analysis that generates novel results...
CONTRIBUTION TO THE PURE THEORY OF TAXATION, A Now available in paperback A Contribution to the Pure Theory of Taxation investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It adheres to the rigorous standards of pure theory while payi... Guesner...
Material imposition principle exists as a principle of interpretation of taxation law according to the ability theory of taxation and is subject to the principle of legislative taxation. 实质课税原则是税法适用中的具体原则,其理论基础是量能课税,适用领域主要涉及纳税主体资格的确认、税收客体的归属、征税客...
Another addition to the 529 plan is the ability to use the funds to pay down student loan debt. A plan holder can withdraw a maximum lifetime of $10,000 to pay down a qualified education loan for abeneficiaryor their sibling under Section 302. These withdrawals are tax- and penalty-free...