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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...inegalement aux contribuables." Batbie, Nouveau Cours d'Economie Politique, 1866, ii, p. 225. ""L'impot proportionnel sur le revenu net est correspondent aux services rec.us de l'Etat sous forme de protection." Michaud, L'Impot, 1885, p. 196. Cf. Le Hardy de Beaulieu, Traite Elementaire d'Economie Politique. 2nd ed. (1866), p. 295. he treats of progressive taxation, however, he discards the equality-of-service, or the faculty theory (because he thinks it logically leads to progressivity), and maintains that it is the function of the state not to impose equality of sacrifice, but to recover from each citizen "the just price of service rendered and their just part in the interest and payment of the national debt."49 He repeats the old question which we have encountered so frequently: "What should we say of a baker or grocer, or any merchant who would demand for the same commodities a price varying with the wealth of the purchaser"50 Thus Leroy-Beaulieu reverts to the benefit theory and makes it the basis of his objection to progressive taxation. A little later he upholds the progressive rate in the rentals tax, and the exemption of the minimum of subsistence from the income tax, but in both cases the progression is to him only apparent, not real. The progressive rental is nothing more than a presumption of proportional income; and the exemption of the lower income or the nominally degressive tax is simply a compensation for the regressive indirect taxes. So that proportional taxation is the ideal. The point to be noticed, however, is that the basis of proportional taxation with Leroy-Beaulieu is still the benefit theory, the same theory which he so hotly opposes in a preceding chapter. More recently still, Bonnet, who also starts out with... Colonialism (Stanford Encyclopedia of Philosophy) Colonialism is a practice of domination which involves the subjugation of one people to another. One of the difficulties in defining colonialism is that it is hard ... Toward Freedom: Democratic Socialist Theory and Practice ... Though the rise of capitalist economic relations in Europe predates political democracy by over two centuries the rhetoric of freedom of contract and legal equality ... Tax - Wikipedia Price effect; Excess burden; Tax incidence; Laffer curve; Optimal tax; Theory; Optimal capital income taxation LAW 434 - LAW OF TAXATION II sec - Portal Home 2 NATIONAL OPEN UNIVERSITY OF NIGERIA LAW OF TAXATION II Course Title: Law of Taxation II Course Code: Law 434 Course Developer/Writer: Mr. Saka Olokooba ... Free progressive era Essays and Papers - 123helpme Free progressive era papers essays and research papers. taxation The Capitalism Site How is government supported under capitalism? government taxation. A government is supported under capitalism through voluntary financing methods. Law and Society Association The Law and Society Association founded in 1964 is a group of scholars from many fields and countries interested in the place of law in social political economic ... Taxation in China - Wikipedia Types of taxes. Under the current tax system in China there are 26 types of taxes which according to their nature and function can be divided into the following 8 ... What is a Political Progressive? - GoldParty.org What does the DFL (Democratic-Farmer-Labor) party stand for? Progressive values would be a standard answer. Progressive Tax Blog reloaded Treasure Islands: Tax ... Following yesterdays lament about the untimely death of the Progressive Tax Blog I now have most of its blogs available. Special thanks to Guy Templeton (who went ...
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