markitect-main/examples/infospace-with-history/output/classifications/equality_in_taxation.md

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---
entity_slug: equality_in_taxation
entity_type: Principle
vsm_system: S5
type_rationale: Equality in taxation is an abstract law or theoretical claim that
Smith presents as a universal maxim for fair tax policy that should hold across
different contexts and tax systems.
vsm_rationale: This principle operates at the policy level as it defines the fundamental
purpose and identity of a just taxation system, establishing the ultimate authority
for how public expenses should be distributed among citizens.
classified_at: '2026-02-23T11:04:51.752167'
---
# Classification: Equality In Taxation
## Entity Type
Principle
## VSM System
S5
## Type Rationale
Equality in taxation is an abstract law or theoretical claim that Smith presents as a universal maxim for fair tax policy that should hold across different contexts and tax systems.
## VSM Rationale
This principle operates at the policy level as it defines the fundamental purpose and identity of a just taxation system, establishing the ultimate authority for how public expenses should be distributed among citizens.