Criteria of International Tax Policy

Authors

Herbert I. LazerowFollow

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Article

Abstract

Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This Article asks whether those criteria are useful in the general field of international income tax. I conclude that Adequacy, Practicality, Equity, and Free Market Compatibility are important internationally, as is a new criterion, Balance-of-payments Enhancement, while the criteria of Reduced Economic Inequality, Stability and Political Order do not figure prominently in international tax.

Recommended Citation

Herbert I. Lazerow, Criteria of International Tax Policy, 41 San Diego L. Rev. 1123 (2004).
Available at: https://digital.sandiego.edu/sdlr/vol41/iss3/10