infospace: process book-5-chapter-02
Extract entities, map to VSM, and synthesize analysis.
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<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Tax on Necessaries
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## Definition
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A tax imposed on goods that are essential for life or considered necessary
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by social custom, which raises the price of these goods and consequently the
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wages of labour, ultimately falling on landlords through reduced rent and
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on consumers through higher prices.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith argues that taxes on necessaries are particularly burdensome because
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they affect the poor most heavily and raise the cost of production throughout
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the economy, making them less desirable than taxes on luxuries.
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## Economic Domain
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General Theory
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---
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