This paper is based on chapter 20 of Mirrlees et al. (2011).
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The Mirrlees Review: Conclusions and Recommendations for Reform†
Article first published online: 15 SEP 2011
DOI: 10.1111/j.1475-5890.2011.00140.x
© 2011 Institute for Fiscal Studies Fiscal Studies © 2011 Institute for Fiscal Studies
Issue
Fiscal Studies
Special Issue: Special Issue on the Mirrlees Review
Volume 32, Issue 3, pages 331–359, September 2011
Additional Information
How to Cite
Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G. and Poterba, J. (2011), The Mirrlees Review: Conclusions and Recommendations for Reform. Fiscal Studies, 32: 331–359. doi: 10.1111/j.1475-5890.2011.00140.x
- †
Publication History
- Issue published online: 15 SEP 2011
- Article first published online: 15 SEP 2011
- Abstract
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Keywords:
- policy recommendations;
- tax structure;
- neutrality
- H2;
- H3;
- H8
Abstract
This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system. The characteristics that a good tax system should possess are described and used to assess the current UK system. A package of reforms for the UK system which will move it closer to the ideal is proposed. Issues related to transition and to practical implementation of the reform package are discussed.