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Published online by Cambridge University Press: 22 November 2024
Policymakers face many design possibilities when implementing means-adjusted tax compliance rules. This chapter serves as the bridge from theory to legal design. We begin this transition by identifying some of the key design considerations that policymakers should take into account when attempting to introduce means adjustments to the tax compliance rules. In general, we propose means adjustments to certain tax compliance rules that favor high-end taxpayers when they are applied the same to everyone. These adjustments should also be designed to preserve core prerequisites of procedural fairness, and should also include an underpayment-based threshold to exempt less consequential tax offenses from these heightened tax compliance rules.
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