What problem?
Describe the precise defect in the current system.
Tax reform · Plan de Rupture
Tax package impact assessment
Method for testing budget, economic, distributional and administrative effects.
Six mandatory questions
What alternative?
Compare retention, targeted reform and abolition.
Who gains and loses?
Distribution by income, company, territory and generation.
What net yield?
Deduct transition, administration, appeals and behaviour.
What risks?
Avoidance, relocation, error, fraud and litigation.
What later evidence?
Indicators and independent review date.
Evidence matrix
| Element | Minimum |
|---|---|
| Data | Source, year, scope, limits |
| Assumption | Formula and testable value |
| Behaviour | Low, central and high scenarios |
| Distribution | Income groups, company size, territories |
| Administration | IT, training and collection cost |
| Rights | Errors, appeals and correction times |