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Parochialism and Catholic Advice

This paper reviews the income tax model included in the Basic World Tax Code (BWTC) in light of the risk of U.S. tax parochialism by designers. It considers the model in light of specific issues in respect of the measures dealing with income, deductions, the tax unit, company and shareholder taxation, international aspects of income taxation, and income tax administration. The paper suggests the Basic World Tax Code provides a useful example of a relatively simple, fair, and efficient tax code but suffers from some technical deficiencies and confused drafting and the appropriateness of many of the policy assumptions it adopts is questionable. Many of those assumptions are based on U.S. precedents whose application to other jurisdictions would be difficult to justify. Still, the code provides a starting point for thinking about most of the issues that must be considered when drafting a tax code.