Adelaide Research & Scholarship
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https://hdl.handle.net/2440/109529
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| Type: | Journal article |
| Title: | The Mirrlees review: conclusions and recommendations for reform |
| Author: | Mirrlees, J. Adam, S. Besley, T. Blundell, R. Bond, S. Chote, R. Gammie, M. Johnson, P. Myles, G. Poterba, J. |
| Citation: | Fiscal Studies, 2011; 32(3):331-359 |
| Publisher: | Wiley |
| Issue Date: | 2011 |
| ISSN: | 0143-5671 1475-5890 |
| Statement of Responsibility: | James Mirrlees, Stuart Adam, Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba |
| Abstract: | This 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. |
| Keywords: | Policy recommendations; tax structure; neutrality |
| Rights: | © 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. |
| DOI: | 10.1111/j.1475-5890.2011.00140.x |
| Published version: | http://dx.doi.org/10.1111/j.1475-5890.2011.00140.x |
| Appears in Collections: | Aurora harvest 3 Economics publications |
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