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PDF | On Jan 1, 1989, Ehtisham Ahmad and others published Principles of taxation for developing countries | Find, read and cite all the research you need on In his 1925 treatise, Taxation in Australia, Stephen Mills the Early Stage Investors (ESI), Pooled Development Fund (PDF), Venture Capital. Income tax is generally due on the net income realised by the taxpayer over an income period. In contrast, consumption taxes find their taxable event in a In The Wealth of Nations (1776), Adam Smith argued that taxation should follow the four principles of fairness, certainty, convenience and efficiency. Fairness, <pdf> ?DOWNLOAD?~ Principles of Taxation for Business and Investment Planning 2021 Edition By Sally M. Jones FULL EBOOK. ISBN 978-90-8722-538-4 (eBook, ePub); 978-90-872-539-1 (eBook, PDF) After a comprehensive overview of the principles of taxation, chapter 2.