Ten Principles of Federal Tax Policy

Published November 2, 2010

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.

Pilla identifies and describes these 10 key principles of tax policy:

  1. Simplicity
  2. Non-invasiveness
  3. Efficiency
  4. Stability
  5. Visibility
  6. Neutrality
  7. Economic Growth
  8. Broad-based
  9. Equality
  10. Constitutionality