Criteria of International Tax Policy

18 Pages Posted: 24 May 2005

See all articles by Herbert I. Lazerow

Herbert I. Lazerow

University of San Diego School of Law


Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This paper asks whether those criteria are useful in the general field of international income tax. I conclude that Adequacy, Practicality, Equity, and Free Market Compatibility are important internationally, as is a new criterion, Balance-of-payments Enhancement, while the criteria of Reduced Economic Inequality, Stability and Political Order do not figure prominently in international tax.

Keywords: tax policy, income tax changes, international income tax, adequacy, practicality, equity, free market compatibility, balance of payemtns enhancement, reduced economic inequality, stability, political order

JEL Classification: F02, H2, K34

Suggested Citation

Lazerow, Herbert I., Criteria of International Tax Policy. San Diego Law Review, Vol. 41. Available at SSRN:

Herbert I. Lazerow (Contact Author)

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States

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