| Tax Burden Distribution |
More equitable tax burden across income levels |
Positive, promotes fairness and simplicity |
Increased tax burden for lower income groups |
Negative, disproportionately impacts the poor |
2) Agree on impact, disagree on desirability |
| Government Revenue |
Potential decrease in revenue |
Acceptable trade-off for economic growth |
Significant decrease in revenue |
Negative impact on funding public services |
1) Disagree on extent of expected impact |
| Economic Growth |
Increase due to improved incentives for investment and work |
Positive boost to overall economy |
Limited or uncertain impact on growth |
Minimal or negligible benefit |
1) Disagree on extent of expected impact |
| Income Inequality |
Potential decrease in inequality |
Positive, promotes equal opportunity |
Potential increase in inequality |
Negative, exacerbates existing disparities |
1) Disagree on extent of expected impact |
| Tax System Complexity |
Decrease in complexity |
Positive, simplifies tax filing and compliance |
Potential increase in complexity |
Negative, may introduce new loopholes or complications |
1) Disagree on extent of expected impact |
| Tax Avoidance and Evasion |
Decrease due to simplified system |
Positive, promotes tax compliance |
Potential increase due to reduced rates for high earners |
Negative, encourages tax avoidance schemes |
2) Agree on impact, disagree on desirability |
| Long-term Fiscal Health |
Improvement due to economic growth |
Positive, enhances long-term sustainability |
Deterioration due to revenue loss |
Negative, worsens budget deficits and debt |
1) Disagree on extent of expected impact |
| Competitiveness and Attractiveness to Businesses |
Increase due to lower tax rates |
Positive, attracts investment and jobs |
Limited or uncertain impact |
Negative, favors businesses over individuals |
1) Disagree on extent of expected impact |
