Outdated laws should be removed. Incentives operating to promote long-term aims, such as investment in green infrastructure, should incorporate regular reviews to ensure that the aim of the legislation is being met.

There should be a clear reason justifying the existence of legislation. All anti-avoidance legislation should have sunset clauses attached to it. This will ensure that it is regularly reviewed and the need for it to remain in place is actively considered. Governments and tax authorities should devise clear metrics to gauge whether the tax system is being appropriately and sufficiently reviewed.