Preamble In my Macroeconomics Course in College, I was introduced to the Canons of Taxation are principles that guide the design of a fair and efficient tax system. Adam Smith, in his book *The Wealth of Nations*, introduced four fundamental canons of taxation: Equity: Taxes should be proportional to the taxpayer’s ability to pay. This… Continue reading Indexation and Canons of Taxation: Have We Learnt Anything from Angel Tax?
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