Joseph Stiglitz

Stiglitz, J. (May 9, 2018), Showing the way in San José - how Costa Rica gets it right. https://www.theguardian.com/world/2018/may/09/showing-the-way-in-san-jose-how-costa-rica-gets-it-right  

"To reconcile taxation with an overall economic strategy that seeks to maximise all citizens’ wellbeing, the tax system should adhere to three central principles: tax bad things (like pollution), rather than good things (like work); design taxes to cause the least possible distortion in the economy; and maintain a progressive rate structure, with richer individuals paying a larger share of their income."