Principles for tax policy - Mark Boleat
Jersey has seven long-established principles on tax policy. These principles are unarguable, but in practice debates on particular tax measures often focus on a single objective. A better-quality debate on tax policy would be helped by a more detailed analysis of the overall effects of taxes and benefits; an analysis of the effectiveness of alternative ways of assisting low-income households; and tax proposals being accompanied by a statement of the objective, and an analysis of the expected impact on different groups and the cost of implementation, together with an analysis of alternative means of achieving the same objective.