Final answer:
It is true that when evaluating tax systems, considering the economic criterion from both the taxpayer's and the government's perspective is essential, focusing on revenue, efficiency, and minimal distortion of economic decisions.
Step-by-step explanation:
When evaluating tax systems, the economic criterion should indeed be considered from both the taxpayer's and the government's perspective. From the taxpayer’s angle, the focus is on how the tax affects decisions for saving, investing, and working.
From the government's standpoint, it prioritizes designing a system that raises revenue, redistributes income, and minimizes negative economic distortions. As taxes play a critical role in government finance, they also directly impact consumer behavior, resource allocation, and economic growth. It is the delicate balance of achieving revenue while maintaining fairness and efficiency that is often the central challenge of tax policy.