Skip to main content
The Principles of Tax Reform
Challenge (1974)
  • Warren Coats

Any change in tax laws benefit some and harm others, which is why "improving" the tax code is so difficult. A broad understanding and consensus on what features are fair and least distorting of the economies efficiency provides the best hope for achieving meaningful reform. These principles are not difficult to understand.

  • Tax Reform,
  • tax neutrality,
  • tax fairness,
  • tax policy
Publication Date
January, 1974
Publisher Statement
M.E. SHARPE INC. 80 Business Park Drive Armonk, NY 10504
Citation Information
Warren Coats. "The Principles of Tax Reform" Challenge (1974)
Available at: