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Type: Journal article
Title: The Mirrlees Review: a proposal for systematic tax reform
Author: Mirrlees, J.
Adam, S.
Besley, T.
Blundell, R.
Bond, S.
Chote, R.
Gammie, M.
Johnson, P.
Myles, G.
Poterba, J.
Citation: National Tax Journal, 2012; 65(3):655-684
Publisher: National Tax Association
Issue Date: 2012
ISSN: 0028-0283
Statement of
James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles, and James Poterba
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.
Keywords: Mirrlees Review; UK tax reform; tax systems; progressivity; neutrality; ACE tax; rate-of-return allowance
Rights: Copyright status unknown
DOI: 10.17310/ntj.2012.3.06
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Appears in Collections:Aurora harvest 8
Economics publications

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