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

New
Journal
Author
Shaviro, D.N.
Country
International
Published Date
Issue
Bulletin for International Taxation 2026 (Volume 80), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.