Dimensions of Tax Design
The Mirrlees Review
Erschienen am 30. April 2010
1360 Seiten
978-0-19-156482-6 (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
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Buch
04/2010
1. Auflage
Oxford University Press
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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
- Preface
- 1: Stuart Adam, James Browne, and Christopher Heady: Taxation in the UK
- Commentary
- 2: Mike Brewer, Emmanuel Saez, and Andrew Shephard: Means-testing and tax rates on earnings
- Commentary
- Commentary
- Commentary
- 3: Costas Meghir and David Phillips: Labour Supply and Taxes
- 4: Ian Crawford, Michael Keen, and Stephen Smith: Value Added Tax and Excises
- Commentary
- Commentary
- Commentary
- Commentary
- 5: Don Fullerton, Andrew Leicester, and Stephen Smith: Environmental Taxes
- Commentary
- Commentary
- 6: James Banks and Peter Diamond: The Base for Direct Taxation
- Commentary
- Commentary
- Commentary
- 7: Orazio Attanasio and Matthew Wakefield: The Effects on Consumption and Saving of Taxing Asset Returns
- 8: Robin Boadway, Emma Chamberlain, and Carl Emmerson: Taxation of Wealth and Wealth Transfers
- Commentary
- Commentary
- Commentary
- 9: Alan Auerbach, Michael P. Devereux, and Helen Simpson: Taxing Corporate Income
- Commentary
- Commentary
- 10: Rachel Griffith, James Hines, and Peter Birch Sørensen: International Capital Taxation
- Commentary
- Commentary
- 11: Claire Crawford, and Judith Freedman: Small Business Taxation
- 12: Jonathan Shaw, Joel Slemrod, and John Whiting: Administration and Compliance
- Commentary
- Commentary
- Commentary
- 13: James Alt, Ian Preston, and Luke Sibieta: The Political Economy of Tax Policy
- Commentary
- Commentary
- Commentary
