The Resource The Mirrlees review : a proposal for systematic tax reform

The Mirrlees review : a proposal for systematic tax reform

Label
The Mirrlees review : a proposal for systematic tax reform
Title
The Mirrlees review : a proposal for systematic tax reform
Creator
Subject
Language
eng
Summary
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
Citation source
In: National tax journal. - Washington. - Vol. 65 (2012),
http://library.link/vocab/creatorName
Mirrlees, J.
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • tax system
  • fiscal neutrality
  • progressive income tax
  • allowance for corporate equity
Label
The Mirrlees review : a proposal for systematic tax reform
Instantiates
Publication
Label
The Mirrlees review : a proposal for systematic tax reform
Publication

Library Locations

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