...Stuart Mill says, " they have become classic." I. " The subjects of every state ought to contribute to the support of the government, as nearly as possible,...abilities ; that is, in proportion to the revenue they enjoy under the protection of the state. In the observation or neglect of this maxim consists...

...support Book V. of the Government as nearly as possible in proportion to their several c"al>- ''• abilities ; that is, in proportion to the revenue...respectively enjoy under the protection of the State." So that the rich man and the poor should each be assessed at an equal per centage on his annual incomings....

...down which will not be found to admit many exceptions and limitations. Adam Smith's first canon is, " The subjects of every state ought to contribute towards...respectively enjoy under the protection of the state. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation."...

...cannot be better commenced than by quoting them.' 'i. The subjects of every state ought to contribute to the support of the government, as nearly as possible...respectively enjoy under the protection of the state. In the observation or neglect of this maxim consists what is called the equality or inequality of taxation....

...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...

...maxims of taxation which have since been associated with his name. The maxim of equality enjoins that the " subjects of every state ought to contribute...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 certain,...

...in 1776. They still are, but these things are fairly well accepted now. Smith's fourth canon, that the "subjects of every state ought to contribute towards...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...

...proportion for the maintenance of it."16 Similarly, Adam Smith writes in The Wealth of Nations that "[t]he subjects of every state ought to contribute...they respectively enjoy under the protection of the state."17 The economist Frederic Bastiat listed progressive taxation as a form of legal plunder that...

...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....