Final answer:
When evaluating a tax system, consideration is given to how the tax burden should be distributed across taxpayers based on principles of equity and ability to pay.
Step-by-step explanation:
When evaluating a tax system, one considers how the tax burden should be distributed across taxpayers. This involves determining who should pay taxes and how much they should pay based on the principles of equity and ability to pay. One principle is the benefit principle, which states that those who benefit from taxes should pay in proportion to the benefits they receive. The second principle is the ability to pay principle, which suggests that those who can bear the burden of taxes should pay more than those who cannot.