The Mirrlees Review: a proposal for systematic tax 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.issued2012
dc.description.abstractBased 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.
dc.description.statementofresponsibilityJames Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles, and James Poterba
dc.identifier.citationNational Tax Journal, 2012; 65(3):655-684
dc.identifier.doi10.17310/ntj.2012.3.06
dc.identifier.issn0028-0283
dc.identifier.issn1944-7477
dc.identifier.urihttp://hdl.handle.net/2440/108406
dc.language.isoen
dc.publisherNational Tax Association
dc.rightsCopyright status unknown
dc.source.urihttps://doi.org/10.17310/ntj.2012.3.06
dc.subjectMirrlees Review; UK tax reform; tax systems; progressivity; neutrality; ACE tax; rate-of-return allowance
dc.titleThe Mirrlees Review: a proposal for systematic tax reform
dc.typeJournal article
pubs.publication-statusPublished

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