Tax proposals must be evaluated in part by how simple and low-cost they would be to administer. CTTs would seem to be easy. Issues of Tax Avoidance Good taxes must be hard to avoid. See no. 4 above as an example. But rich citizens have lots of political clout, so such taxes also produce lots of opposition.
Redistribution adds a third element to the proposals.
The anti-tax lobbies must be identified and their strength assessed. If you appreciate the information we provide, please support our work. Make a donation or become a member of Global Policy Forum.