Final answer:
The pay-as-you-go feature of the Federal income tax on individuals does not conform to Adam Smith's canon of certainty.
Step-by-step explanation:
The pay-as-you-go feature of the Federal income tax on individuals does not conform to Adam Smith's canon (principle) of certainty.In Adam Smith's canon of certainty, he argued that taxes should be equitable, simple, and efficient. The pay-as-you-go feature of the Federal income tax on individuals does not meet these criteria. It is not equitable because it does not adhere to the benefit principle of taxation, which states that those who benefit from taxes should pay in proportion to the benefits they receive. Additionally, the pay-as-you-go feature is not simple and efficient because it requires individuals to estimate and pay their taxes throughout the year based on their projected income.