The perception of what makes a “good tax system” shifted from one that explicitly introduces distortions into the functioning of capitalist market economies to one that minimizes such distortions (Steinmo, 2003). It was based on a revival of the belief in the efficiency of markets. According to this view, the tax burden and government expenditure should be kept to a minimum, and the distribution of the tax burden and allocation of public expenditure should be determined primarily by efficiency criteria (McLure, 1984, Musgrave, 1990).