The Mirrlees review: conclusions and recommendations for reform
Date
2011
Authors
Mirrlees, J.
Adam, S.
Besley, T.
Blundell, R.
Bond, S.
Chote, R.
Gammie, M.
Johnson, P.
Myles, G.
Poterba, J.
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
Journal article
Citation
Fiscal Studies, 2011; 32(3):331-359
Statement of Responsibility
James Mirrlees, Stuart Adam, Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba
Conference Name
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.
School/Discipline
Dissertation Note
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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.