Sanjay Kumar 2014.  Canons of Taxation Enunciated By Adam Smith.pdf  Adam Smith, The Wealth of Nations: A Translation into Modern English, ISR/Google Books, 2015. Book 5 (Government Finances: Public Expenditure, Taxation and Borrowing), pages 423, 429. Ebook ISBN 97809063. International Journal for Research Publication and Seminar. 5, 2 (Dec. 2014).