Over on the MACPA’s Legislative Insider Blog, MACPA CEO Tom Hood posted a list of 10 criteria for evaluating proposed tax legislation. This framework was developed by the organization’s State Tax Committee.

The ten principles are:

1. Simplicity
2. Fairness
3. Economic Growth and Efficiency
4. Neutrality
5. Transparency
6. Minimizing Noncompliance
7. Cost-Effective Collection
8. Impact on Government Revenues
9. Certainty
10. Payment Convenience

To read an expanded description, click here.