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

Convenience in Taxation

Definition

The principle that taxes should be levied at times and in ways that are most convenient for taxpayers to pay, minimizing disruption to their economic activities and financial circumstances.

Source Chapter

Book V, Chapter 2

Context

Smith identifies this as the third of his four maxims, arguing that convenience in taxation reduces the burden on taxpayers and increases the likelihood of compliance.

Economic Domain

General Theory

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