---
entity_slug: four_maxims_of_taxation
evaluator: null
evaluated_at: '2026-02-23T05:30:42.537670'
overall_score: 4.8
scores:
- name: definition_precision
  value: 5.0
  max_value: 5.0
  rationale: The definition is highly precise, clearly enumerating the four distinct
    principles (equality, certainty, convenience, economy) with specific explanations
    for each. This captures a well-defined conceptual framework rather than a vague
    umbrella term.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is directly grounded in Smith's actual text from Book V,
    Chapter 2, where he explicitly presents these four maxims as fundamental taxation
    principles. The entity accurately reflects Smith's own systematic presentation
    of these criteria.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: '"General Theory" is the appropriate domain placement since these maxims
    constitute foundational theoretical principles that Smith applies across his entire
    analysis of taxation systems. They represent core theoretical framework rather
    than specific policy applications.'
- name: vsm_relevance
  value: 4.0
  max_value: 5.0
  rationale: These maxims map well to S3 (internal regulation/audit) as they provide
    systematic criteria for evaluating and regulating tax systems within the economic
    system. They also have some S5 (policy/identity) relevance as fundamental principles
    guiding taxation policy.
- name: explanatory_value
  value: 5.0
  max_value: 5.0
  rationale: This entity provides substantial explanatory power by offering the analytical
    framework Smith uses to evaluate all taxation methods throughout his work. It
    illuminates the underlying structural logic of his entire approach to fiscal policy
    rather than merely naming surface phenomena.
---

# Evaluation: Four Maxims Of Taxation

## definition_precision — 5.0 / 5.0

The definition is highly precise, clearly enumerating the four distinct principles (equality, certainty, convenience, economy) with specific explanations for each. This captures a well-defined conceptual framework rather than a vague umbrella term.

## source_grounding — 5.0 / 5.0

This entity is directly grounded in Smith's actual text from Book V, Chapter 2, where he explicitly presents these four maxims as fundamental taxation principles. The entity accurately reflects Smith's own systematic presentation of these criteria.

## domain_placement — 5.0 / 5.0

"General Theory" is the appropriate domain placement since these maxims constitute foundational theoretical principles that Smith applies across his entire analysis of taxation systems. They represent core theoretical framework rather than specific policy applications.

## vsm_relevance — 4.0 / 5.0

These maxims map well to S3 (internal regulation/audit) as they provide systematic criteria for evaluating and regulating tax systems within the economic system. They also have some S5 (policy/identity) relevance as fundamental principles guiding taxation policy.

## explanatory_value — 5.0 / 5.0

This entity provides substantial explanatory power by offering the analytical framework Smith uses to evaluate all taxation methods throughout his work. It illuminates the underlying structural logic of his entire approach to fiscal policy rather than merely naming surface phenomena.
