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# 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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