Should governments be required to seek a public mandate before enacting major tax reforms?

Context

Tax reform is among the most consequential policy decisions governments make, affecting public finances, economic growth, and income distribution. The question of whether governments should require a public mandate—typically through elections or referendums—before implementing major tax changes reflects a fundamental tension between representative democracy and executive efficiency. This debate has intensified globally as governments pursue ambitious fiscal reforms, with supporters arguing mandates ensure legitimacy and accountability, while critics contend they can paralyze necessary policy action.