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The Resource Tax by design : the Mirrlees review

Tax by design : the Mirrlees review

Label
Tax by design : the Mirrlees review
Title
Tax by design : the Mirrlees review
Contributor
Subject
Language
eng
Summary
This book presents a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction. Drawing on the expert evidence in part 1 of the Mirrlees Review (Dimensions of tax design), it provides an integrated view of tax reform. After an introduction, the chapters discuss successively: the economic approach to tax design; the taxation of labour earnings; reforming the taxation of earnings in the UK; integrating personal taxes and benefits; taxing goods and services; implementation of VAT; VAT and financial services; broadening the VAT base; environmental taxation; tax and climate change; taxes on motoring; the taxation of household savings; reforming the taxation of savings; taxes on wealth transfers; the taxation of land and property; taxing corporate income; corporate taxation in an international context; small business taxation; conclusions and recommendations for reform
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Mirrlees, J
  • Institute for Fiscal Studies (IFS)
http://library.link/vocab/subjectName
  • tax law
  • tax system
  • tax reform
  • employment income
  • individual income tax
  • VAT
  • financial services
  • environmental tax
  • road pricing
  • savings
  • inheritance tax
  • gift tax
  • stamp duty land tax
  • corporate income tax
  • SME
Label
Tax by design : the Mirrlees review
Instantiates
Publication
Extent
XVII, 533 p.
Isbn
9780199553747
Isbn Type
(hardback)
Label
Tax by design : the Mirrlees review
Publication
Extent
XVII, 533 p.
Isbn
9780199553747
Isbn Type
(hardback)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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