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

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
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article

Once for Good Measure? Comment on Johanna Hey’s “The Single Tax Principle”

Daniel Shaviro
Bulletin for international taxation
Taxation and Legal Issues
article

Once for Good Measure? Comment on Johanna Hey’s “The Single Tax Principle”

Daniel Shaviro
article en

Abstract

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.

Bulletin for international taxationVol. 80(4/5)
Openalex Percentile: Top 14%
Taxation and Legal Issues
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Once for Good Measure? Comment on Johanna Hey’s “The Single Tax Principle” — Daniel Shaviro · Bulletin for international taxation (2026) | TGRS Research Map | TGRS