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Dimensions of Tax Design

Dimensions of Tax Design The Mirrlees Review

  • Author:
  • Publisher: Oxford University Press
  • ISBN: 9780199553754
  • Published In: April 2010
  • Format: Hardback , 1360 pages
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Author 
  • 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

  • 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

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