The Mirrlees review: conclusions and recommendations for reform

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dc.contributor.authorMirrlees, J.
dc.contributor.authorAdam, S.
dc.contributor.authorBesley, T.
dc.contributor.authorBlundell, R.
dc.contributor.authorBond, S.
dc.contributor.authorChote, R.
dc.contributor.authorGammie, M.
dc.contributor.authorJohnson, P.
dc.contributor.authorMyles, G.
dc.contributor.authorPoterba, J.
dc.date.issued2011
dc.description.abstractThis 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.
dc.description.statementofresponsibilityJames Mirrlees, Stuart Adam, Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba
dc.identifier.citationFiscal Studies, 2011; 32(3):331-359
dc.identifier.doi10.1111/j.1475-5890.2011.00140.x
dc.identifier.issn0143-5671
dc.identifier.issn1475-5890
dc.identifier.urihttp://hdl.handle.net/2440/109529
dc.language.isoen
dc.publisherWiley
dc.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.
dc.source.urihttps://doi.org/10.1111/j.1475-5890.2011.00140.x
dc.subjectPolicy recommendations; tax structure; neutrality
dc.titleThe Mirrlees review: conclusions and recommendations for reform
dc.typeJournal article
pubs.publication-statusPublished

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