10 Principles of Federal Tax Policy
This booklet focuses on the federal income tax, since this tax collects by far the most revenue and affects the most people in the United States. However, the ten principles presented here apply to any tax system, whether national, state, county, or local. Because income taxes are more likely to violate these ten principles than taxes on other things, elected officials at every rung of the federalism ladder should consider replacing income taxes with other types of taxes.
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