Tax By Design: The Mirrlees Review
Institute for Fiscal Studies (IFS), James Mirrlees, "Tax By Design: The Mirrlees Review"
Oxfo rd Univ ersity Pre ss | 2011 | ISBN: 0199553742 | 552 pages | PDF | 3 MB
Oxfo rd Univ ersity Pre ss | 2011 | ISBN: 0199553742 | 552 pages | PDF | 3 MB
Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design. It also acknowledges the growing importance of globalized markets and multinational corporations as well as the challenges created by changing population demographics, the growth of new technologies, and the broadened objectives of policy makers.
The Commission's work was directed by:
Timothy Besley
Richard Blundell
Malcolm Gammie
James Poterba
The Commission's editorial team:
Stuart Adam
Stephen Bond
Robert Chote
Paul Johnson
Gareth Myles