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Adam Smiths four canons of taxation are: equity, efficiency, certainty, and convenience/simplicity. Use these canons as a framework to explain whether the personal property sales
Adam Smiths four canons of taxation are: equity, efficiency, certainty, and convenience/simplicity. Use these canons as a framework to explain whether the personal property sales legislation (CB 3, CB 4, and CB 5) or the land sales legislation (CB 6 CB 23) better meets Adam Smiths canons of taxation.
You should refer to specific sections of the legislation and case law to support your arguments.
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