On Taxation —— How It Is Raised and How It Is Expended

----- 关于税收

ISBN: 9781332580682 出版年：2016 页码：273 Leone Levi Forgotten Books

The taxes on paper and on insurance, and some of the licence duties, are likely to be abolished as soon as the finances will allow but other taxes will probably continue to be levied with increased productiveness. The principal difficulty is with the income tax, which is maintained from year to year in a most unsatisfactory manner. As it is universally admitted that it would be inexpedient to increase the present amount of indirect taxes, we trust the attention of Parliament will be early directed to devise means for a more equitable and com preh ensive assessment of the income and propertytax. To abandon our present mixed system of direct and indirect taxes for any exclusive plan of direct taxes on income or on wealth does not seem desirable. We may well pic ture to our mind an ideal community, so enlightened as to the interests of the State, so conscientious as regards the duty they owe to it, and withal so attached and loyal to the constituted authorities, that each member will be ready and willing to pay whatever share of the expense 1s found necessary for maintaining order and security. Such a community will, doubtless, prefer paying the amount required in a direct manner,firather than by any indirect and shifting process; but, under present circumstances, We should scarcely be justified in acting on such an assumption.