noun
ability-to-pay principle
A taxation principle where tax burden is distributed according to each taxpayer's ability to pay. Used in legal, economic, and policy contexts. Often contrasted with 応益主義 (benefit principle).
See also: 応能原則 (おうのうげんそく)
日本の所得税は応能主義に基づいている。
Japan's income tax is based on the ability-to-pay principle.
応能主義と応益主義の違いを説明してください。
Please explain the difference between the ability-to-pay principle and the benefit principle.