Only Connect! Aspects of the Tax Systems Approach

Michael Keen

National Tax Journal, 2025, vol. 78, issue 3, 695 - 727

Abstract: The tax systems approach aims to integrate policy and administration into an analytically coherent and empirically informed framework for thinking about taxation. This paper reflects on aspects of this agenda. It revisits the presumption that administrative interventions should stop short of net revenue maximization and raises questions as to the complementarity/substitutability between policy and administration. With potential relevance to practical tax administration and developing countries particularly in mind, it highlights and briefly reflects on the remarkable upsurge in high-quality empirical work on tax administration. Finally, it speculates on where tax systems may be heading, including the potential demise of the value-added tax.

Date: 2025
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