The design of capital income taxation : reflections on the Mirrlees Review
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The work The design of capital income taxation : reflections on the Mirrlees Review 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 design of capital income taxation : reflections on the Mirrlees Review
Resource Information
The work The design of capital income taxation : reflections on the Mirrlees Review 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 design of capital income taxation : reflections on the Mirrlees Review
- Language
- eng
- Summary
- This commentary reflects on the recommendations of the Mirrlees Review on tax reform, with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption-based tax system, the commentary discusses the relative merits of choosing an ACE system (allowance for corporate equity) rather than a cash-flow tax at the company level. It reviews the arguments in favour of full elimination of tax on the normal return to savings at the personal level, which contrasts with alternative tax reform proposals recommending a positive but low and flat tax rate on personal capital income. The paper also discusses how existing computational models should be extended for a meaningful quantification of the gains and costs of implementing a tax reform along the lines of the Mirrlees Review proposals
- Citation source
- In: Fiscal studies. - London. - Vol. 32 (2011),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/LyaBwoYTh2w/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/LyaBwoYTh2w/">The design of capital income taxation : reflections on the Mirrlees Review</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>