2.TheAbility-to-PayPrincipleofTaxation 2.1FirstBestTaxation2.1.1.TheIndicatorofAbility-to-Pay:Incomeor Expenditure(Consumption)?2.1.2TheEqualSacrificePrinciplesofTaxation 2.2SecondBestTaxation2.2.1DeadweightLoss
2.2.3OptimumIncomeTaxation(Asymmetric Information) 2.3Literature 2.TheAbility-to-PayPrincipleof Taxation WriterslikeAdamSmithandJohnStuartMilldeclinedthebenefitprinciple oftaxation.WhilethebenefitprinciplewasforSmithonlyanadjunctfor theability-to-payprinciple,Mill[PrinciplesofPoliticalEconomy]considered ...
A differentiated carbon taxation scheme is introduced based on the principle of ability to pay (CTAP). An advanced forecasting system named the energy version of the global trade analysis model (GTAP-E) was used to compare the different impacts of carbon tariffs and the CTAP scheme. The ...
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...
Learn about the ability-to-pay principle of taxation. Understand how the ability-to-pay principle is applied and how it works in a progressive tax system. Related to this Question What is the impact of tax on buyers? What is the impact of a tax on buyers?
Those who have considered the question to date have attempted to justify non-taxation using either an intent-based or imputed-income approach. In this Article, I argue that neither of these approaches nor the proposals they produce are fully satisfactory. Using the ability-to-pay principle, I ...
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) ...
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...
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. ...
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) ...