Editing Tax law (section)

=== Developed countries ===
* Taxes can fail to raise sufficient revenue to cover government spending.<ref name=":1">{{Cite web|last=Krupkin & Gale|first=Aaron and William G.|date=29 September 2016|title=Major tax issues in 2017|url=https://www.brookings.edu/research/major-tax-issues-in-2016-2/|website=Brookings Institution}}</ref>
* Taxes are generally complex and can be viewed as benefitting high income earners more than they do to lower income earners (in the payment of relatively less tax).<ref name=":1" /><ref name=":3">{{Cite web|last=Steverman|first=Ben|date=12 September 2017|title=Why American Workers Pay Twice as Much in Taxes as Wealthy Investors|url=https://www.bloomberg.com/news/features/2017-09-12/why-american-workers-pay-twice-as-much-in-taxes-as-wealthy-investors|website=Bloomberg}}</ref>
* Tax evasion and avoidance occur, leading to reduced government revenue.<ref>{{Cite book|last=SLEMROD & YITZHAKI|first=JOEL & SHLOMO|title=Handbook of Public Economics|publisher=Elsevier Science B. V|year=2002|pages=1425, Chapter 22}}</ref>
* Taxes can produce poor desired outcomes (lower productivity and provide less incentive for businesses to grow).<ref name=":1" />
* Taxes can curb economic growth through inefficiency, e.g. corporate taxes/hurdles that could impede smaller entities to grow.<ref name=":1" />
* Taxation can be viewed as disproportionate, as in the case of the taxation of [[capital gain]]s versus labor income, in which investors generally pay less tax on investment income vs workers who proportionally pay more on their wages.<ref>{{Cite web|last=Block & McBride|first=David & William|date=27 June 2012|title=Why Capital Gains are taxed at a Lower Rate|url=https://taxfoundation.org/why-capital-gains-are-taxed-lower-rate|website=The Tax Foundation}}</ref><ref name=":3" />
* Taxes can remain questionable in achieving desired goals, such the [[Ecotax]] which is primarily intended to promote environmentally friendly activities via economic incentives.<ref>{{Cite web|date=7 September 2019|title=Ecotax championed, contested and still marginal in EU|url=https://www.france24.com/en/20190709-ecotax-championed-contested-still-marginal-eu|website=France 24}}</ref>