Dimensions of Tax Design: The Mirrlees Review

ISBN : 9780198795193

Institute For Fiscal Studies (Ifs)
1360 Pages
171 x 246 mm
Pub date
Jan 2017
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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


1 Stuart Adam, James Browne, and Christopher Heady: Taxation in the UK
Chris Evans: Commentary
2 Mike Brewer, Emmanuel Saez, and Andrew Shephard: Means-testing and tax rates on earnings
Hilary Hoynes: Commentary
Guy Laroque: Commentary
Robert Moffitt: Commentary
3 Costas Meghir and David Phillips: Labour Supply and Taxes
4 Ian Crawford, Michael Keen, and Stephen Smith: Value Added Tax and Excises
Richard Bird: Commentary
Sijbren Cnossen: Commentary
Ian Dickson and David White: Commentary
Jonathan Gruber: Commentary
5 Don Fullerton, Andrew Leicester, and Stephen Smith: Environmental Taxes
Paul Johnson and Nicholas Stern: Commentary
Agnar Sandmo: Commentary
6 James Banks and Peter Diamond: The Base for Direct Taxation
Robert E. Hall: Commentary
John Kay: Commentary
Pierre Pestieau: 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
Helmuth Cremer: Commentary
Thomas Piketty: Commentary
Martin Weale: Commentary
9 Alan Auerbach, Michael P. Devereux, and Helen Simpson: Taxing Corporate Income
Harry Huizinga: Commentary
Jack Mintz: Commentary
10 Rachel Griffith, James Hines, and Peter Birch Sorensen: International Capital Taxation
Julian S. Alworth: Commentary
Roger Gordon and Jerry Hausman: Commentary
11 Claire Crawford, and Judith Freedman: Small Business Taxation
12 Jonathan Shaw, Joel Slemrod, and John Whiting: Administration and Compliance
John Hasseldine: Commentary
Richard Highfield: Commentary
Brian Mace: Commentary
13 James Alt, Ian Preston, and Luke Sibieta: The Political Economy of Tax Policy
Peter Riddell: Commentary
Guido Tabellini: Commentary
Chris Wales: Commentary

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.

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