Tax by Design: The Mirrlees Review

Taxation

Tax by Design: The Mirrlees Review

Edited by Stuart Adam · Timothy Besley · Richard Blundell · Stephen Bond, et al
Oxford University Press February 2018

Specifications

ISBN-13
9780198816386
Publisher
Oxford University Press
Publication
February 2018
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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.

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