Dimensions of Tax Design
The Mirrlees Review
1. Auflage
Erschienen am 29. April 2010
Buch
Hardcover
1360 Seiten
978-0-19-955375-4 (ISBN)
Beschreibung
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
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
Weitere Details
Sprache
Englisch
Verlagsort
Oxford
Großbritannien
Zielgruppe
Für Beruf und Forschung
Academics, policy makers, and practitioners with an interest in tax system design and reform.
Illustrationen
Numerous figures and tables
Maße
Höhe: 254 mm
Breite: 181 mm
Dicke: 61 mm
Gewicht
1898 gr
ISBN-13
978-0-19-955375-4 (9780199553754)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
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03/2017
Oxford University Press
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E-Book
04/2010
OUP eBook
45,99 €
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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.
Inhalt
1. Taxation in the UK ; Commentary ; 2. Means-testing and tax rates on earnings ; Commentary ; Commentary ; Commentary ; 3. Labour Supply and Taxes ; 4. Value Added Tax and Excises ; Commentary ; Commentary ; Commentary ; Commentary ; 5. Environmental Taxes ; Commentary ; Commentary ; 6. The Base for Direct Taxation ; Commentary ; Commentary ; Commentary ; 7. The Effects on Consumption and Saving of Taxing Asset Returns ; 8. Taxation of Wealth and Wealth Transfers ; Commentary ; Commentary ; 9. Taxing Corporate Income ; Commentary ; Commentary ; 10. International Capital Taxation ; Commentary ; Commentary ; 11. Small Business Taxation ; 12. Administration and Compliance ; Commentary ; Commentary ; Commentary ; 13. The Political Economy of Tax Policy ; Commentary ; Commentary ; Commentary