Sanjay Kumar, “ 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”, JRPS, vol. 5, no. 2, Dec. 2014.