Mirrlees, J.Adam, S.Besley, T.Blundell, R.Bond, S.Chote, R.Gammie, M.Johnson, P.Myles, G.Poterba, J.2017-11-132017-11-132011Fiscal Studies, 2011; 32(3):331-3590143-56711475-5890http://hdl.handle.net/2440/109529This 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.en© 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.Policy recommendations; tax structure; neutralityJournal article003006541710.1111/j.1475-5890.2011.00140.x2-s2.0-80052876658290694