OXFORD UNIVERSITY PRESS

Dimensions of Tax Design: The Mirrlees Review

ISBN : 9780199553754

Price(incl.tax): 
¥24,651
Author: 
Institute for Fiscal Studies (IFS)
Pages
1360 Pages
Format
Hardcover
Size
181 x 254 mm
Pub date
Apr 2010
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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

Index: 

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

About the author: 

The Institute for Fiscal Studies (IFS) 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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