The Mirrlees review : a proposal for systematic tax reform
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The work The Mirrlees review : a proposal for systematic tax reform represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The Mirrlees review : a proposal for systematic tax reform
Resource Information
The work The Mirrlees review : a proposal for systematic tax reform represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The Mirrlees review : a proposal for systematic tax reform
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of The Mirrlees review : a proposal for systematic tax reformWork of
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