Dimensions of Tax Design: The Mirrlees Review

by Institute for Fiscal Studies (IFS)

Overview

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

Product Details

ISBN-13:	9780198795193
Publisher:	Oxford University Press
Publication date:	06/06/2017
Pages:	1360
Product dimensions:	6.70(w) x 9.60(h) x 2.30(d)

About the Author

The Institute for Fiscal Studies is a research institute which exists to provide top quality economic analysis independent of government, political party or any other vested interest. IFS exerts substantial influence through publications, the media, close contacts with civil servants and regular meetings with Cabinet and Shadow Cabinet members. The IFS promotes effective economic and social policies by understanding better their impact on individuals, families, businesses and the government's finances. Their findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

Table of Contents

Preface1. Taxation in the UK, Stuart Adam, James Browne, and Christopher HeadyCommentary, Chris Evans2. Means-testing and tax rates on earnings, Mike Brewer, Emmanuel Saez, and Andrew ShephardCommentary, Hilary HoynesCommentary, Guy LaroqueCommentary, Robert Moffitt3. Labour Supply and Taxes, Costas Meghir and David Phillips4. Value Added Tax and Excises, Ian Crawford, Michael Keen, and Stephen SmithCommentary, Richard BirdCommentary, Sijbren CnossenCommentary, Ian Dickson and David WhiteCommentary, Jonathan Gruber5. Environmental Taxes, Don Fullerton, Andrew Leicester, and Stephen SmithCommentary, Paul Johnson and Nicholas SternCommentary, Agnar Sandmo6. The Base for Direct Taxation, James Banks and Peter DiamondCommentary, Robert E. HallCommentary, John KayCommentary, Pierre Pestieau7. The Effects on Consumption and Saving of Taxing Asset Returns, Orazio Attanasio and Matthew Wakefield8. Taxation of Wealth and Wealth Transfers, Robin Boadway, Emma Chamberlain, and Carl EmmersonCommentary, Helmuth CremerCommentary, Thomas PikettyCommentary, Martin Weale9. Taxing Corporate Income, Alan Auerbach, Michael P. Devereux, and Helen SimpsonCommentary, Harry HuizingaCommentary, Jack Mintz10. International Capital Taxation, Rachel Griffith, James Hines, and Peter Birch SorensenCommentary, Julian S. AlworthCommentary, Roger Gordon and Jerry Hausman11. Small Business Taxation, Claire Crawford, and Judith Freedman12. Administration and Compliance, Jonathan Shaw, Joel Slemrod, and John WhitingCommentary, John HasseldineCommentary, Richard HighfieldCommentary, Brian Mace13. The Political Economy of Tax Policy, James Alt, Ian Preston, and Luke SibietaCommentary, Peter RiddellCommentary, Guido TabelliniCommentary, Chris Wales