In fact, canons of taxation are related to the administrative part of a tax. In The Wealth of Nations () he argued that ‘the evident justice and utility of these maxims These have their foundations in the canons of taxation originally set out in Adam Smith’s book The Wealth of Nations (). The original four canons of design, which continue to influence modern taxation design are Abstract. ‘Issues in tax policy’ looks at what makes good tax policy, discussing Adam Smith’s four canons that he propo