Tax By Design: The Mirrlees ReviewInstitute for Fiscal Studies (IFS), James Mirrlees 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 |
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Page 4
... profits and from local property taxes. At this level of generality, there are important similarities across most industrial countries. Nevertheless, there have been some dramatic changes. Value added tax (VAT) has gained in importance ...
... profits and from local property taxes. At this level of generality, there are important similarities across most industrial countries. Nevertheless, there have been some dramatic changes. Value added tax (VAT) has gained in importance ...
Page 16
... profits around, then acceptance of the system and belief in its equity may be damaged. However, the resilience of these revenues highlights the fact that while it has certainly become easier and cheaper to cross national borders—and it ...
... profits around, then acceptance of the system and belief in its equity may be damaged. However, the resilience of these revenues highlights the fact that while it has certainly become easier and cheaper to cross national borders—and it ...
Page 39
... profits in Chapters 17, 18, and 19. 2.2.2. Rules. of. Thumb. Beyond the overall objectives of a tax system, and the details of the trade-offs that optimal tax theory forces us to think about, there are several instrumental guidelines, or ...
... profits in Chapters 17, 18, and 19. 2.2.2. Rules. of. Thumb. Beyond the overall objectives of a tax system, and the details of the trade-offs that optimal tax theory forces us to think about, there are several instrumental guidelines, or ...
Page 131
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Page 185
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Contents
1 | |
21 | |
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 |
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 |
9 Broadening the VAT Base | 216 |
10 Environmental Taxation | 231 |
11 Tax and Climate Change | 246 |
12 Taxes on Motoring | 269 |
References | 504 |
Index | 525 |
Other editions - View all
Tax By Design: The Mirrlees Review Institute for Fiscal Studies (IFS),James Mirrlees No preview available - 2011 |
Common terms and phrases
achieve activities additional allowance amount apply arguments assets average avoid calculations capital chapter charged consider consumption contributions corporate tax costs countries create deductible discussed distortions distribution dividend duty earnings economic effect efficiency emissions employer equity estimates example exempt expenditure fact families Figure firms gains given groups higher households housing important incentives income tax increase individuals input interest introduced investment issues labour land less levied look losses lower marginal means measure neutrality NICs normal Note paid particular payments pension possible practice problems production profits proposals raise reasons received redistribution reduce reform relative response result revenue rise savings Source spending standard Table tax and benefit tax credits tax rates tax system taxable taxation transfers treatment wealth welfare