Criteria of International Tax Policy

Professor Joseph Sneed a generation ago developed seven macro-criteria for evaluating income tax changes. This Article 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.