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 BesleyRichard BlundellMalcolm GammieJames Poterba The Commission's editorial team:
Stuart AdamStephen BondRobert ChotePaul JohnsonGareth Myles
								
								
							
							
								
								
							
						
					 				
				 
			
			
				
					
	Edited by:   
	
Institute for Fiscal Studies (IFS)
	
	Imprint:   Oxford University Press
	
Country of Publication:   United Kingdom
	
Dimensions:  
	
		Height: 247mm, 
	
	
	
		Width: 183mm, 
	
	
		Spine: 57mm
	
	
	
Weight:   1.772kg
	
	
	
	
		
		
	
	ISBN:   9780198795193
	ISBN 10:   019879519X
	
Pages:   1360
	
Publication Date:   26 January 2017
	
	Audience:  
	
		
		
		Professional and scholarly
	
		
		, 
		
		
		Undergraduate
	
	
	
Format:   Paperback
	
	Publisher's Status:   Active
				
 
			 
			
		    
			    
				    
						Preface 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 Sørensen: 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
				    
			    
		    
		    
			
				
					
					
						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.