Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108406
Citations | ||
Scopus | Web of ScienceĀ® | Altmetric |
---|---|---|
?
|
?
|
Type: | Journal article |
Title: | The Mirrlees Review: a proposal for systematic tax reform |
Author: | Mirrlees, J. Adam, S. Besley, T. Blundell, R. Bond, S. Chote, R. Gammie, M. Johnson, P. Myles, G. Poterba, J. |
Citation: | National Tax Journal, 2012; 65(3):655-684 |
Publisher: | National Tax Association |
Issue Date: | 2012 |
ISSN: | 0028-0283 1944-7477 |
Statement of Responsibility: | James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles, and James Poterba |
Abstract: | Based 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. |
Keywords: | Mirrlees Review; UK tax reform; tax systems; progressivity; neutrality; ACE tax; rate-of-return allowance |
Rights: | Copyright status unknown |
DOI: | 10.17310/ntj.2012.3.06 |
Published version: | http://dx.doi.org/10.17310/ntj.2012.3.06 |
Appears in Collections: | Aurora harvest 8 Economics publications |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
RA_hdl_108406.pdf Restricted Access | Restricted Access | 15.53 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.