Tax by design : the Mirrlees review / chair, Sir James Mirrlees ; authors, Stuart Adam [and others].
2011
HJ2601 .T28 2011 (Map It)
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Title
Tax by design : the Mirrlees review / chair, Sir James Mirrlees ; authors, Stuart Adam [and others].
Published
Oxford ; New York : Oxford University Press, 2011.
Call Number
HJ2601 .T28 2011
ISBN
9780199553747
0199553742
0199553742
Description
xvii, 533 pages : illustrations ; 25 cm
System Control No.
(OCoLC)755064508
Summary
Based on the findings of a commission chaired by James Mirrlees, this volume presents a picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Note
"Institute for Fiscal Studies."
Based on the findings of a commission chaired by James Mirrlees, this volume presents a picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Based on the findings of a commission chaired by James Mirrlees, this volume presents a picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
Bibliography, etc. Note
Includes bibliographical references (pages [504]-524) and index.
Record Appears in
Added Author
Added Corporate Author
Table of Contents
Introduction
1
The Economic Approach to Tax Design
2
The Taxation of Labour Earnings
3
Reforming the Taxation of Earnings in the UK
4
Integrating Personal Taxes and Benefits
5
Taxing Goods and Services
6
Implementation of VAT
7
VAT and Financial Services
8
Broadening the VAT Base
9
Environmental Taxation
10
Tax and Climate Change
11
Taxes on Motoring
12
TheTaxation of Household Savings
13
Reforming the Taxation of Savings
14
Taxes onWealthTransfers
15
TheTaxation of Land and Property
16
Taxing Corporate Income
17
Corporate Taxation in an International Context
18
Small Business Taxation
19
Conclusions and Recommendations for Reform
20
List of Figures
x
List of Tables
xiii
About the Authors
xv
1.
Introduction
1
2.
The Economic Approach to Tax Design
21
3.
The Taxation of Labour Earnings
46
4.
Reforming the Taxation of Earnings in the UK
73
5.
Integrating Personal Taxes and Benefits
122
6.
Taxing Goods and Services
148
7.
Implementation of VAT
167
8.
VAT and Financial Services
195
9.
Broadening the VAT Base
216
10.
Environmental Taxation
231
11.
Tax and Climate Change
246
12.
Taxes on Motoring
269
13.
The Taxation of Household Savings
283
14.
Reforming the Taxation of Savings
318
15.
Taxes on Wealth Transfers
347
16.
The Taxation of Land and Property
368
17.
Taxing Corporate Income
406
18.
Corporate Taxation in an International Context
429
19.
Small Business Taxation
451
20.
Conclusions and Recommendations for Reform
470
References
504
Index
525