Background
COHEN STUART, Arnold Jacob was born in 1855 in Den Haag, The Netherlands.
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Arnold Jacob COHEN STUART
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Doctor Law, University Amsterdam.
Career
His attention was turned whilst a student of law to the question of the distribution of the burden of taxation. He reinterpreted J. South. Mill’s principle (that justice is achieved when each taxpayer incurs an equal sacrifice) to mean that the sacrifice of each taxpayer should be in the same ratio to the total satisfaction which each taxpayer derives from his income. This permits a higher rate of progression in taxes than Mill’s own version of the principle, and was widely accepted in the Edwardian era.
Supervisor Waterworks, Java, Dutch East Indies, 1878.
Lawyer in Amsterdam; Employee, Director, Royal Dutch Petroleum Company, 1900, 1906-1921.
