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benefits-received principle

benefits-received principle 获益原则 指主张对政府提供的商品及服务的税收应以纳税人从中获益的比率来评定税额的原则,如用收取的燃料税修建高速公路就是这一原则的体现。在很多情况下,如国防及政府医学研究方面,无法衡量获益的大小,然而,该原则使政府在很多方面走向市场化。

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wait and see principle

wait-and-see principle. A modification to the rule against perpetuities, under which a court may determine the validity of a contingent future interest based on whether it actually vests within the perpetuities period, rather than on whether it possibly could have vested outside the period. — Also termed second-look doctrine. [Cases: Per-petuities 4. C.J.S. Perpetuities §§

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