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

First Author: Institution For Fiscal Studies
Attributed to:  Centre for Climate Change Economics and Policy funded by ESRC

Abstract

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Bibliographic Information

Type: Book Chapter

Book Title: Dimensions of Tax Design: The Mirrlees Review (2010)

Page Reference: 519-535

ISBN: 9780199553754