Tax By Design: The Mirrlees Review

by James A. Mirrlees (Editor)

Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design. It also acknowledges the growing importance of globalised markets and multinational corporations as well as the challenges created by changing population demographics, the growth of new technologies, and the broadened objectives of policy makers.

The Commission's work was directed by:
Timothy Besley
Richard Blundell
Malcolm Gammie
James Poterba

The Commission's editorial team:
Stuart Adam
Stephen Bond
Robert Chote
Paul Johnson
Gareth Myles

Genres: Economics

552 pages, Hardcover

First published January 1, 2009

Reviews

[Michael · Rating 5 out of 5]

Really well written. Helped me understand these issues much better. Pretty easy to read for me (my relevant education is A level economics). If you are interested but don't have time to read it all, I suggest reading just the last chapter for a summary and main recommendations.