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