Online Library of Liberty

Taxation

Adam Smith on the need for "peace, easy taxes, and a tolerable administration of justice" (1755)

Adam Smith

Found in: An Inquiry Into the Nature and Causes of the Wealth of Nations (Cannan ed.), vol. 1

Little else is requisite to carry a state to the highest degree of opulence from the lowest barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being brought about by the natural course of things. All governments which thwart this natural course, which force things into another channel, or which endeavour to arrest the progress of society at a particular point, are unnatural, and to support themselves are obliged to be oppressive and tyrannical.