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The Mirrlees review: a proposal for systematic tax reform

Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G. and Poterba, J. (2013) The Mirrlees review: a proposal for systematic tax reform. National Tax Journal, 65 (3). pp. 655-684. ISSN 0028-0283

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Abstract

Based on the best available theory and evidence, the Mirrlees Review sets out a comprehensive set of proposals for tax reform. While focused on the UK, its analysis and conclusions bear directly on the policy debate in other developed countries. The Review proposes a move to a more neutral tax system. Key ingredients include adjusting the personal tax and welfare system to achieve redistribution more efficiently, imposing VAT on a broader base of consumption at a single rate, targeting environmental externalities more accurately, and aligning tax rates across all income sources while exempting the normal return to saving from tax, and introducing an allowance for corporate equity into the corporate tax system.

Item Type: Article
Official URL: http://ntj.tax.org/
Additional Information: © 2013 National Tax Association
Divisions: Economics
Subjects: H Social Sciences > HJ Public Finance
JEL classification: E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy Formation, Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook > E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
Sets: Departments > Economics
Collections > Economists Online
Date Deposited: 22 Aug 2013 11:10
Last Modified: 20 Mar 2019 02:12
URI: http://eprints.lse.ac.uk/id/eprint/51832

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