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# Equality in Taxation

## Definition

The principle that taxes should be proportional to the ability of taxpayers
to pay, meaning that individuals should contribute to public expenses in
proportion to their respective revenues or incomes under state protection.

## Source Chapter

Book V, Chapter 2

## Context

Smith identifies this as the first of his four maxims, arguing that equality
in taxation is essential for fairness and social stability, though he
acknowledges that perfect equality is difficult to achieve in practice.

## Economic Domain

General Theory

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