征收和征税的关系规则及其适用:美国法上的情形

Rules of Relationship between Taxes and Takings and Their Application in America

美国法律界力图理清征收和征税的关系。征收和征税的理论基础是一致的,都是为了公共目的而剥夺公民财产。征税针对多数人,而征收针对具体的少数人;征收导致公民承受不合比例的负担,而征税不是;征收针对可分离的财产,而征税针对总量财产。美国联邦最高法院非常谨慎地将征收规范适用于征税。

American jurists have been trying to explain the relationship between taxes and takings The foundation of taxes and takings is consistent, both are exercises of the sovereign power over individual property. Taxation operates upon a community or upon a class of persons in a community , the exercise of taking operates upon an individual or class of individuals; Takings impose disproportionate share of the burden, but taxes do not; Taking is the deprivation of specific assets, but taxation reduce owner＇ s general property. The American Supreme Court applied taking clause to taxes with caution.