Mirrlees, James, Adam, Stuart, Besley, Timothy 
ORCID: 0000-0002-8923-6372, 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 |
| Divisions: | Economics Economic History STICERD |
| Subjects: | H Social Sciences > HC Economic History and Conditions J Political Science > JA Political science (General) |
| JEL classification: | 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 |
| Date Deposited: | 04 Oct 2011 08:43 |
| Last Modified: | 11 Dec 2024 23:57 |
| URI: | http://eprints.lse.ac.uk/id/eprint/38598 |
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