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# 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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