taxationpayprincipleabilityindicatortaxpayers 2.TheAbility-to-PayPrinciple ofTaxation 2.1FirstBestTaxation 2.1.1.TheIndicatorofAbility-to-Pay:Incomeor Expenditure(Consumption)? 2.1.2TheEqualSacrificePrinciplesofTaxation 2.2SecondBestTaxation 2.2.1DeadweightLossofTaxation 2.2.2OptimumCommodityTaxation 2.2.3Optimum...
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...
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国能更加...
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) ...
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...
taxationtaxesability-to-pay principlelegal principleAs of January 1st, 2010, as a result of the transposition in the national legislation of the Council Directive 2008/8/CE of 12.02.2008 for the amendment of the Directive 2006/112/CE regarding the place of the supply of services, new notions...
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. ...
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 ...
aA second principle of taxation is the benefit principle. Unlike ability to pay, the benefit principle links the tax obligation纳税义务to the value of the services received in exchange. 征税的第二项原则是好处原则。 不同于付款能力,好处原则与在交换接受的服务的价值连接税义务纳税义务。[translate]...