Entities imposing taxes and fees should treat like parties alike, with rules that are simple, transparent, stable, and neutral. There should be taxpayer protection provisions and they should be followed. The focus of taxes must be on raising revenue, not micromanaging decisions made by free people in the marketplace.
Additional questions about taxpayer protections or any other are of tax law? Contact us at (202) 464-6200.
If you found this material useful, please consider making a donation to the Tax Foundation.Donate
More from the Center for Legal Reform
We develop innovative pro-growth ideas in tax law with leading experts, educate the legal community and the public about economics and taxpayer protections, and advocate that judicial and policy decisions on tax law promote simple, neutral, transparent, and stable tax policiesview
Join the Tax Foundation's fight for sound tax policy Go
A new paper on wealth inequality from economists Emmanuel Saez and Gabriel Zucman – who have written frequently on the subject – was released earlier this month. This paper is far better than previous attempts to measure...