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Dimensions of Tax Design

Dimensions of Tax Design The Mirrlees Review

Name: Dimensions of Tax Design
Brand: Oxford University Press
SKU: 9780199553754
Price: 1702.35 HKD
Availability: OutOfStock
Author: Institute for Fiscal Studies (IFS)
ISBN: 9780199553754

By Institute for Fiscal Studies (IFS)

Oxford University Press April 2010

Specifications

ISBN-13: 9780199553754
Publisher: Oxford University Press
Publication: April 2010
Format: Hardback , 1360 pages
Jurisdiction: U.K. ? Countri(es) for reference only

Details

Inspired by the landmark 1978 Meade Report, the Mirrlees Review revisits tax design 30 years on
Contains original research from a number of high profile experts in the field
Provides a wide range of views on a number of topics related to tax design and reform

The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries. These were commissioned from IFS researchers and other international experts, to be of interest and value in their own right, as well as to provide inspiration for the final report of the Review, which is published as a separate volume, Tax by Design.

The Commission's work was directed by:
Tim Besley
Richard Blundell
Malcolm Gammie
James Poterba

The Commission's editorial team:
Stuart Adam
Stephen Bond
Robert Chote
Paul Johnson
Gareth Myles

Readership: Academics, policy makers, and practitioners with an interest in tax system design and reform.

1: Stuart Adam, James Browne, and Christopher Heady: Taxation in the UK
Chris Evans: Commentary
2: Mike Brewer, Emmanuel Saez and Andrew Shephard: Means-testing and tax rates on earnings
Hilary Hoynes: Commentary
Guy Laroque: Commentary
Robert Moffitt: Commentary
3: Costas Meghir and David Phillips: Labour Supply and Taxes
4: Ian Crawford, Michael Keen and Stephen Smith: Value Added Tax and Excises
Richard Bird: Commentary
Sijbren Cnossen: Commentary
Ian Dickson and David White: Commentary
Jonathan Gruber: Commentary
5: Don Fullerton, Andrew Leicester and Stephen Smith: Environmental Taxes
Paul Johnson and Nicholas Stern: Commentary
Agnar Sandmo: Commentary
6: James Banks and Peter Diamond: The Base for Direct Taxation
Robert Hall: Commentary
John Kay: Commentary
Pierre Pestieau: Commentary
7: Orazio Attanasio and Matthew Wakefield: The Effects on Consumption and Saving of Taxing Asset Returns
8: Robin Boadway, Emma Chamberlain and Carl Emmerson: Taxation of Wealth and Wealth Transfers
Helmuth Cremer: Commentary
Martin Weale: Commentary
9: Alan Auerbach, Michael P. Devereux and Helen Simpson: Taxing Corporate Income
Harry Huizinga: Commentary
Jack Mintz: Commentary
10: Rachel Griffith, James Hines, and Peter Birch Sørensen: International Capital Taxation
Julian Alworth: Commentary
Roger Gordon and Jerry Hausman: Commentary
11: Claire Crawford and Judith Freedman: Small Business Taxation
12: Jonathan Shaw, Joel Slemrod and John Whiting: Administration and Compliance
John Hasseldine: Commentary
Richard Highfield: Commentary
Brian Mace: Commentary
13: James Alt, Ian Preston and Luke Sibieta: The Political Economy of Tax Policy
Peter Riddell: Commentary
Guido Tabellini: Commentary
Chris Wales: Commentary

About the Author

Edited by Institute for Fiscal Studies (IFS)

Contributors:
Stuart Adam, Institute for Fiscal Studies
James Alt, Harvard University and Institute for Fiscal Studies
Julian Alworth, Said Business School, Oxford University
Orazio Attanasio, Institute for Fiscal Studies and University College London
Alan Auerbach, University of California, Berkeley and Institute for Fiscal Studies
James Banks, Institute for Fiscal Studies and University College London
Richard Bird, University of Toronto
Robin Boadway, Queen's University, Ontario and Institute for Fiscal Studies
Mike Brewer, Institute for Fiscal Studies
James Browne, Institute for Fiscal Studies
Emma Chamberlain, 5 Stone Buildings, STEP, CIOT
Sijbren Cnossen, University of Maastricht
Claire Crawford, Institute for Fiscal Studies
Ian Crawford, University of Oxford
Helmuth Cremer, IDEI, University of Toulouse I
Michael P. Devereux, University of Oxford and Institute for Fiscal Studies
Peter Diamond, MIT and Institute for Fiscal Studies
Ian Dickson, Burleigh Evatt
Carl Emmerson, Institute for Fiscal Studies
Chris Evans, Atax, University of New South Wales
Judith Freedman, Worcester College, Oxford and Institute for Fiscal Studies
Don Fullerton, University of Texas, Austin and Institute for Fiscal Studies
Roger Gordon, University of California, San Diego
Rachel Griffith, Institute for Fiscal Studies
Jonathan Gruber, MIT
Robert Hall, Stanford University
John Hasseldine, University of Nottingham
Jerry Hausman, MIT
Christopher Heady, OECD and Institute for Fiscal Studies
Richard Highfield, OECD
James Hines, University of Michigan and Institute for Fiscal Studies
Hilary Hoynes, University of California, Davis
Harry Huizinga, Tilburg University
Paul Johnson
John Kay
Michael Keen, International Monetary Fund and Institute for Fiscal Studies
Guy Laroque, INSEE - CREST
Andrew Leicester, Institute for Fiscal Studies
Brian Mace, Former Policy Director, Inland Revenue and Member of Tax Law Review Committee
Costas Meghir, University College London
Jack Mintz, University of Calgary
Robert Moffitt, John Hopkins University
Pierre Pestieau, University of Liège
David Phillips, Institute for Fiscal Studies
Ian Preston, University College London and Institute for Fiscal Studies
Peter Riddell,
Emmanuel Saez, University of California, Berkeley and Institute for Fiscal Studies
Agnar Sandmo, Norwegian School of Economics and Business Administration
Jonathan Shaw, Institute for Fiscal Studies
Andrew Shephard, Institute for Fiscal Studies
Luke Sibieta, Institute for Fiscal Studies
Helen Simpson, CMPO, Bristol and Institute for Fiscal Studies
Joel Slemrod, University of Michigan and Institute for Fiscal Studies
Stephen Smith, University College London and Institute for Fiscal Studies
Peter Birch Sørensen, University of Copenhagen and Institute for Fiscal Studies
Nicholas Stern, House of Lords and London School of Economics
Guido Tabellini, University of Bocconi
Chris Wales,
Matthew Wakefield, Institute for Fiscal Studies
Martin Weale, National Institute of Economic and Social Research
David White, Victoria University of Wellington
John Whiting, PriceWaterhouseCoopers and Chartered Institute of Taxation