Tax By Design The Mirrlees Review

• 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.