Tax by Design: The Mirrlees Review

ISBN-13: 9780198816386 / Angielski / Miękka / 2018 / 560 str.

Institute For Fiscal Studies (Ifs); James Mirrlees

Opis

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

Recenzje

An extraordinary review of the tax system ... the most comprehensive and devastating indictment of the current situation.

O autorze

Sir James Mirrlees is a Fellow of Trinity College and Emeritus Professor of Political Economy at the University of Cambridge, Laureate Professor at the University of Melbourne, and Distinguished Professor-at-Large at the Chinese University of Hong Kong. He is a Fellow of the British Academy and past President of the Econometric Society, the Royal Economic Society, and the European Economic Association, and has been awarded numerous honorary degrees. Working primarily on the economics of incentives and asymmetric information, he founded the modern theory of optimal taxation, and was the joint winner of the Nobel Prize for Economics in 1996. He was knighted in 1997 for contributions to economic science. In 2009, he was appointed Founding Master of the Morningside College of the Chinese University of Hong Kong.