Policy Documents  How to Judge a Tax Plan  William McBride –
December 15, 2011  William McBride of the nonpartisan Tax
Foundation discusses ten metrics to use in judging tax
legislation, plans, and codes so that they are fairest to the
people being taxed and benefitting from tax revenue and so they
generate the most amount of tax money for the least amount of
restraint on the economy. The questions cover four areas: How
fair and neutral the tax system is, how complex and costly it
is, how the plan affects competitiveness and economic growth,
and how it affects the stability of tax revenues.