WTA’s Cornerstones of Taxation – is a yardstick that enables the Association, and others, to evaluate tax initiatives.  The Cornerstones stand on five measures:  Justification, Equity, Balance, Stability and Transparency.  This tool helps Wyoming policy makers pave the road to sensible solutions to tax policy questions. 



  • Is there a justified need for the tax and is it fiscally prudent?
  • Are existing government funds spent efficiently before considering a new tax?
  • Is the primary goal of the tax to generate revenue or does it modify behavior or influence policy?



  • Does the tax impose equal and uniform liabilities upon similarly situated taxpayers?
  • Is the tax constitutional?
  • Does the tax disadvantage one taxpayer over another?



  • Does the tax result in diversification in taxation?
  • Does the tax influence decisions regarding spending, saving or investing?
  • Does the tax concentrate a financial burden on a few and will the tax distort economic behavior?



  • Is the tax stable and predictable under changing political, economic, regulatory and environmental conditions?



  • Is the tax visible, accountable and auditable?
  • Is the tax easy to understand, administer and cost effective to collect?




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Phone 307.635.8761 Fax 307.637.7556
Email wyotax@wyotax.org
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