markitect-main/examples/infospace-with-history/output/entities/certainty-in-taxation.md

Certainty in Taxation

Definition

The principle that the amount, time, and manner of tax payment should be clear and unambiguous to both the taxpayer and others, preventing arbitrary assessment and reducing opportunities for corruption.

Source Chapter

Book V, Chapter 2

Context

Smith identifies this as the second of his four maxims, arguing that certainty in taxation is crucial for preventing oppression and corruption, even if it means accepting some degree of inequality.

Economic Domain

General Theory

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