...tax. This reads, in part: I. The subjects of every state ought to contribute towards the support of government, as nearly as possible, in proportion to...respectively enjoy under the protection of the state. The expence of government to the individuals of a great nation, is like the expence of management to...

...Leistungsfähigkeit in dessen Grundsatz der Gleichmäßigkeit ("The subjects ... ought to contribute ... in proportion to their respective abilities; that...respectively enjoy under the protection of the state") aus. 3. Die Leistungsfähigkeit in ihrer heutigen Gestalt ist ein Geschöpf der Gcrechtigkeitsvorstellungen...

...Focus, from Adam Smith on, has been on "ability to pay." As Smith put it, individuals should contribute "in proportion to their respective abilities; that...respectively enjoy under the protection of the state" (Smith [1776], 1937, 777). He thus offered an intriguing formulation that may be read as combining...

...name. The maxim of equality enjoins that the " subjects of every state ought to contribute towards the support of the government, as nearly as possible,...respectively enjoy under the protection of the state." The second maxim is that of certainty. " The tax which each individual is bound to pay ought to be...

...Under the heading of equality, he argues: "The subjects of every state ought to contribute towards the support of the government, as nearly as possible,...respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation is like the expense of management to...

...well accepted now. Smith's fourth canon, that the "subjects of every state ought to contribute towards the support of the government, as nearly as possible,...they respectively enjoy under the protection of the state,"12 could be taken as a prescription for a proportional (ie, fixed percentage) as distinct from...

...maxims with regard to taxes in general. I. The subjects of every state ought to contribute towards the support of the government, as nearly as possible...respectively enjoy under the protection of the state. The expense of government to the individuals of a great nation, is like the expense of management to...

...allocation Ever since Adam Smith wrote that "the subjects of every state ought to contribute toward the support of the government, as nearly as possible,...they respectively enjoy under the protection of the state,"14 the proper basis of tax burden distribution has been a controversial topic among tax scholars....

...Smith writes in The Wealth of Nations that "[t]he subjects of every state ought to contribute towards the support of the government, as nearly as possible,...they respectively enjoy under the protection of the state."17 The economist Frederic Bastiat listed progressive taxation as a form of legal plunder that...

...revenue system (Papke 1993). The subjects of every state ought to contribute towards the support of government, as nearly as possible, in proportion to...respectively enjoy under the protection of the state. Table 1 The Largest Tax Incentive Packages, 1986-1996 Dollars (in millions) Company State Jobs created...