---
entity_slug: equality_in_taxation
entity_type: Principle
vsm_system: S5
type_rationale: Equality in taxation is an abstract law or theoretical claim that
  Smith presents as a universal maxim for fair tax policy that should hold across
  different contexts and tax systems.
vsm_rationale: This principle operates at the policy level as it defines the fundamental
  purpose and identity of a just taxation system, establishing the ultimate authority
  for how public expenses should be distributed among citizens.
classified_at: '2026-02-23T11:04:51.752167'
---

# Classification: Equality In Taxation

## Entity Type

Principle

## VSM System

S5

## Type Rationale

Equality in taxation is an abstract law or theoretical claim that Smith presents as a universal maxim for fair tax policy that should hold across different contexts and tax systems.

## VSM Rationale

This principle operates at the policy level as it defines the fundamental purpose and identity of a just taxation system, establishing the ultimate authority for how public expenses should be distributed among citizens.