Musgrave, RA (English spelling) MusgraveRA

…The most well-known four principles of taxation by Adam Smith are (1) the principle of fairness, (2) the principle of certainty, (3) the principle of convenience, and (4) the principle of minimum taxation. Modern principles of taxation include Richard Abel Musgrave's (1910- ) six principles of taxation, which are (1) the principle of fairness, (2) the principle of neutrality or the principle of minimizing excess burdens, (3) the principle of correcting inefficiencies, (4) the principle of economic stability and growth, (5) the principle of certainty and convenience, and (6) the principle of minimum taxation. Smith's principles were born during the establishment of capitalist society, so the requirements contained in the principles of taxation are not complicated. …

*Some of the terminology that mentions "Musgrave, RA" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…最もよく知られているアダム･スミスの租税4原則は，(1)公平の原則，(2)確実の原則，(3)便宜の原則，(4)最小徴税費の原則，で成り立っている。現代的な租税原則としては，マスグレーブRichard Abel Musgrave(1910‐　)の租税6原則があり，(1)公平の原則，(2)中立性の原則または超過負担最小化の原則，(3)非効率矯正の原則，(4)経済安定･成長の原則，(5)確実･便宜の原則，(6)最小徴税費の原則，を挙げる。スミスの原則は資本主義社会の成立期に生まれたため，租税原則に盛られた要請も複雑ではない。…

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