翻訳をお願いします。アメリカ人の先生の講義。
翻訳をお願いします。大学の講義で文章です。アメリカ人の先生だったため、内容を説明されたのですが、よくわかりませんでした。何かの本の内容らしいです。翻訳サイトは使用しないで頂けたら幸いです。
In other words, Smith viewed the benefit principle and the ability-to-pay principle as implying similar things about the tax structure.
Smith states that one's benefits from government are in proportion to the income is also a good measure of a person’s ability to pay.
Smith suggests that there is really no great conflict between the benefit principle and the ability-to –pay principle.
Should Smith’s statement on the subject be viewed as a brilliant insight or as an observation that serves to obscure important differences between the two principles?
Although the ability-to-pay principle may sometimes work in tandem with the benefit principle, at other times there appears to be conflict.
Smith’s observation from the standpoint of tax policy is that it is possible to look for ways to implement taxes so that they correspond with both principles, although one must recognize that at times there may be conflict.
In Smith’s day, government activities were not geared toward providing transfers of income and benefits in kind to specific individuals, so there may be more conflict today than there was two centuries ago when Smith considered there tax principles.
Ultimately, both principles are normative, so there may not be general agreement on whether they are satisfied for a specific tax.
Still, the principles provide a good starting point for analyzing whether taxes are fair.
