Others argue that a tax is only fair if wealthier people lay more than those with lower incomes- progressive tax are are. Many also argue over the equity of tax loopholes seeing that they allow some people to get out of paying certain taxes. A second standard for taxes is simplicity. Tax laws should be written in an intelligible manner so that both the taxpayer and the tax collector can understand them. Though it is not an easy task, people are more willing to pay their taxes if they understand them.
Efficiency is the final principle of taxation.
A tax should be easy to administer and to gain money from. The income tax fits into this category. An employer withholds a portion of each employee's pay and then sends a single check to the government on a regular basis. At the end of the year the employer notifies each employee of the amount of tax withheld. Other taxes are less efficient.