# 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 ---