Dimensions of Tax Design

The Mirrlees Review

Inbunden, Engelska, 2010

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The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries. These were commissioned from IFS researchers and other international experts, to be of interest and value in their own right, as well as to provide inspiration for the final report of the Review, which is published as a separate volume, Tax by Design.The Commission's work was directed by:Tim BesleyRichard BlundellMalcolm GammieJames PoterbaThe Commission's editorial team:Stuart AdamStephen BondRobert ChotePaul JohnsonGareth Myles

Produktinformation

Utgivningsdatum2010-04-29
Mått181 x 254 x 61 mm
Vikt1 898 g
FormatInbunden
SpråkEngelska
Antal sidor1 360
FörlagOUP OXFORD
ISBN9780199553754

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Finansiering inom Ekonomi och ledarskap
Miljöekonomi inom Ekonomi och ledarskap

The Institute for Fiscal Studies is a research institute which exists to provide top quality economic analysis independent of government, political party or any other vested interest. IFS exerts substantial influence through publications, the media, close contacts with civil servants and regular meetings with Cabinet and Shadow Cabinet members. The IFS promotes effective economic and social policies by understanding better their impact on individuals, families, businesses and the government's finances. Their findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

1. Taxation in the UK ; Commentary ; 2. Means-testing and tax rates on earnings ; Commentary ; Commentary ; Commentary ; 3. Labour Supply and Taxes ; 4. Value Added Tax and Excises ; Commentary ; Commentary ; Commentary ; Commentary ; 5. Environmental Taxes ; Commentary ; Commentary ; 6. The Base for Direct Taxation ; Commentary ; Commentary ; Commentary ; 7. The Effects on Consumption and Saving of Taxing Asset Returns ; 8. Taxation of Wealth and Wealth Transfers ; Commentary ; Commentary ; 9. Taxing Corporate Income ; Commentary ; Commentary ; 10. International Capital Taxation ; Commentary ; Commentary ; 11. Small Business Taxation ; 12. Administration and Compliance ; Commentary ; Commentary ; Commentary ; 13. The Political Economy of Tax Policy ; Commentary ; Commentary ; Commentary