In July 2009, the government introduced an environmental levy of 50 cents on each plastic shopping bag at the retail level, with the first phase covering chain or large supermarkets, convenience stores and personal health and beauty product stores. Small shops are exempted in the first phase. Customers can pay the levy, with the original amount of purchase of goods, by credit card, Easy Pay System (EPS) or cash.
The collection of the above environmental levy is LEAST in line with the _________ principle of taxation put forward by Adam Smith.
A. equality
B. economy
C. convenience
D. certainty
同學不要看見Adam Smith亞當．史密夫的賦稅原則，便以為照背的東西不必用腦很容易，我也不知為何很多同學會做錯。例如上述題目出$0.5的膠袋稅，一見到我就會寫下其類別：indirect tax間接稅 + regressive 累退。由於同一款項的稅收佔低收入組別的百分比較高收入組別高，$0.5的膠袋稅是一種累退稅。也已經說明了最不符合Equality公平的原則。
1. Equality公平
Tax payment should be in proportion to the taxpayer’s income.
稅款應按納稅人收入 比例 計算。
2. Certainty 確定
The tax obligation of taxpayers should be stated with certainty and not be arbitrarily interpreted or changed by the government.
政府應清楚界定納稅人的納稅義務，而不可隨意更改或闡釋。
3. Convenience 方便The time and methods of the tax payment should be convenient to the taxpayers.
繳交或收取稅款的方法和時間應同時便利納稅人和政府。
4. Economy 經濟
The administrative costs of tax collection should be as small as possible relative to its yield.
收取稅款及評定稅項的行政費用必須比所得的稅款為少。
但是否代表Progressive tax累進稅最公平? 若果下次是出Progressive累進稅，是否符合Adam Smith亞當．史密夫的「Equality公平」?
這裡要小心了……Adam Smith亞當．史密夫的「Equality公平」一定是Proportional 比例稅，任何Progressive累進、Regressive累退都不符合他所說的公平。
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