Once for Good Measure? Comment on Johanna Hey’s “The Single Tax Principle”
This comment engages with Johanna Hey’s critique of the single tax principle (STP), endorsing her view that it lacks political viability as a systemic reform tool. It argues, however, that the STP, as properly interpreted, can enhance tax neutrality and remains rhetorically valuable in debates over multinational tax avoidance.
Authors
- Daniel Shaviro
Publication Details
- Journal
- Bulletin for international taxation
- Published
- 2026-04-22
- DOI
- https://doi.org/10.59403/ve8y3f
- Primary Topic
- Taxation and Legal Issues
- Type
- article
- Field-Weighted Citation Impact
- 0.00