A New Principle of Just Taxation
A New Principle of Just Taxation
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公正税收的新原则
DOI：
10.1007/978-1-349-23426-4_6
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发表时间：
1958
期刊：
影响因子：
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通讯作者：
K. Wicksell
中科院分区：
文献类型：
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作者：
K. Wicksell
我有意给这篇文章起了一个有点挑战性的标题，从一开始，我就采取了一种相当非正统的立场，反对传统的学说。然而，这篇文章所包含的与其说是一个新的公平征税原则，不如说是一种方法，以确保这种可以达到的正义措施实际上在实践中得到实现。
I have intentionally given this essay a somewhat challenging title and, from the outset, I have taken up a rather heterodox position in opposition to the traditional doctrines. However, the essay contains not so much a new principle of just taxation, than a method to ensure that such measure of justice as can be attained is in fact achieved in practice.