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ASSEOIR IMPOT REVENU [1 record]

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Record 1 2012-10-29

English

Subject field(s)
  • Taxation Law
  • Finance
CONT

It is clear that it is not fair to base taxation on any single test of ability to pay. Each criterion has some defect from the point of view of equality. It may, therefore, be concluded that any single test of ability, whether it be the amount of income or of capital or saving or expenditure, or anything else is bound to be defective.

French

Domaine(s)
  • Droit fiscal
  • Finances

Spanish

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