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Tax By Design

Tax By Design The Mirrlees Review

Author: Institute for Fiscal Studies (IFS) ; James Mirrlees
Publisher: Oxford University Press
ISBN: 9780199553747
Published In: September 2011
Format: Hardback , 560 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Author
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- Written by leading academics and practitioners
- Comprehensive overview of thinking on tax system design
- Presents realistic recommendations for tax reform in the UK based on the findings of the Mirrlees Review
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 globalised 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

Readership: Academics, policy makers, and practitioners interested in tax system design and reform. Journalists and informed lay readers interested how a tax system could be built and the consequences of reform in different areas.
Edited by Institute for Fiscal Studies (IFS) and James Mirrlees, University of Cambridge and Institute for Fiscal Studies
"An extraordinary review of the tax system ... the most comprehensive and devastating indictment of the current situation." - Will Hutton, The Observer

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