PUBLIC BUDGETING—CRITERIA FOR ASSESSING TAXES AND USER FEES
Matrix
(Dluhy, PLS 503)
Criteria
|
Sales |
Income |
Corporate |
Gas |
“Sin Taxes” |
Property |
|
Yield |
E |
E |
G |
G |
G |
G |
|
Stability |
F |
G |
G |
G |
F |
E |
|
Ease of Adm. |
F |
G |
G |
G |
F |
G |
|
Equity (Horizontal) |
G |
G |
G |
G |
G |
G |
|
Equity (Vertical) |
P |
G |
E |
P |
P |
P |
|
Exportability |
E |
F |
E |
G |
G |
G |
|
Growth |
F |
G |
G |
G |
G |
G |
|
Diversity |
G |
G |
G |
G |
G |
G |
|
Pro-Investment |
F |
F |
P |
P |
F |
P |
|
Efficiency |
G |
G |
F |
F |
F |
F |
Scale: Excellent,
Good, Fair, Poor.