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Many scholars have set some standards to judge a system for taxation for its validity. How can you decide if a tax is good or bad?

You can consider these five following principles for your Discussion. What do these issues mean? How do you think they matter?

  • Adequacy
  • Equity
  • Exportability
  • Neutrality
  • Simplicity

What other tax revenue systems could you consider? How do you think they would be better or worse?

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