I am a long-time member of the Tax Foundation. These folks do really useful work analyzing policy proposals and lobbying for better tax structure in the U.S. I recently got a copy of their 2021 annual report. Inside the front cover were their four principles of sound tax policy:
- Simplicity
- Neutrality
- Stability
- Transparency
The link above leads to a web page with a broader discussion of what these principles mean. The graphic below is a nice summary. Below that is a pdf version with text that can be copied and pasted.
(click for larger image)
