Mirrlees, James, Adam, Stuart, Besley, Timothy, Blundell, Richard, Bond, Stephen, Chote, Robert, Gammie, Malcolm, Johnson, Paul, Myles, Gareth D. and Poterba, James (2011) The Mirrlees review: conclusions and recommendations for reform. Fiscal Studies, 32 (3). pp. 331-359. ISSN 0143-5671
Abstract
This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system. The characteristics that a good tax system should possess are described and used to assess the current UK system. A package of reforms for the UK system which will move it closer to the ideal is proposed. Issues related to transition and to practical implementation of the reform package are discussed.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.wiley.com/bw/journal.asp?ref=0143-5671&... |
| Additional Information: | © 2011 Institute for Fiscal Studies |
| Uncontrolled Keywords: | ISI, policy recommendations, tax structure, neutrality |
| Library of Congress subject classification: | H Social Sciences > HC Economic History and Conditions J Political Science > JA Political science (General) |
| Journal of Economic Literature Classification System: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents H - Public Economics > H8 - Miscellaneous Issues |
| Sets: | Departments > Economics Departments > Economic History Research centres and groups > Centre for Learning Technology (CLT) Collections > Economists Online Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD) |
| Rights: | http://www.lse.ac.uk/library/rights/LSERO.htm |
| URL: | http://eprints.lse.ac.uk/38598/ |
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