26 lines
698 B
Markdown
26 lines
698 B
Markdown
<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Equality in Taxation
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## Definition
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The principle that taxes should be proportional to the ability of taxpayers
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to pay, meaning that individuals should contribute to public expenses in
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proportion to their respective revenues or incomes under state protection.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith identifies this as the first of his four maxims, arguing that equality
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in taxation is essential for fairness and social stability, though he
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acknowledges that perfect equality is difficult to achieve in practice.
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## Economic Domain
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General Theory
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---
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