Please use this identifier to cite or link to this item: http://hdl.handle.net/2440/109529
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Type: Journal article
Title: The Mirrlees review: conclusions and recommendations for reform
Author: Mirrlees, J.
Adam, S.
Besley, T.
Blundell, R.
Bond, S.
Chote, R.
Gammie, M.
Johnson, P.
Myles, G.
Poterba, J.
Citation: Fiscal Studies, 2011; 32(3):331-359
Publisher: Wiley
Issue Date: 2011
ISSN: 0143-5671
1475-5890
Statement of
Responsibility: 
James Mirrlees, Stuart Adam, Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba
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.
Keywords: Policy recommendations; tax structure; neutrality
Rights: © 2011 Institute for Fiscal Studies Fiscal Studies © 2011 Institute for Fiscal Studies. Published by Blackwell Publishing Ltd, 9600 Garsington Road, Oxford, OX4 2DQ, UK, and 350 Main Street, Malden, MA 02148, USA.
RMID: 0030065417
DOI: 10.1111/j.1475-5890.2011.00140.x
Appears in Collections:Economics publications

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