Dimensions of Tax Design
The Mirrlees Review
1st Edition
Published on 29. April 2010
Book
Hardback
1360 pages
978-0-19-955375-4 (ISBN)
Description
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
More details
Language
English
Place of publication
Oxford
United Kingdom
Target group
Professional and scholarly
Academics, policy makers, and practitioners with an interest in tax system design and reform.
Illustrations
Numerous figures and tables
Dimensions
Height: 254 mm
Width: 181 mm
Thickness: 61 mm
Weight
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.
Schweitzer Classification
Other editions
Additional editions
Book
03/2017
Oxford University Press
€79.00
Article exhausted; check different version
E-Book
04/2010
OUP eBook
€45.99
Available for download
Person
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.
Content
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