Cornerstones of Taxation

Since 1937, the Wyoming Taxpayers Association has provided the essential non-partisan connection and information source for Wyoming taxpayers and policymakers.

Tried and true, the Wyoming Taxpayers Association is one of the oldest of its kind in the country; extremely effective, and credible. All Wyoming Taxpayers Association research is guided by the Cornerstones of Taxation©, which serve as touchstones for policymakers and taxpayers throughout Wyoming.

These cornerstones are as follows:


  • 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?
  • Will the tax distort economic behavior?
  • Is the tax stable and predictable under changing political, economic, regulatory and environmental conditions?
  • Does the tax result in diversification in taxation?
  • Is the tax visible, accountable and auditable?
  • Is the tax easy to understand, administer and cost effective to collect?

Show your support for WTA!

It is only with your support, through membership, that we are able to influence state and local tax policy.