Submitted December 2010.
Reflections on Tax by Design*
Article first published online: 15 SEP 2011
© 2011 The Author Fiscal Studies © 2011 Institute for Fiscal Studies
Special Issue: Special Issue on the Mirrlees Review
Volume 32, Issue 3, pages 361–373, September 2011
How to Cite
Creedy, J. (2011), Reflections on Tax by Design. Fiscal Studies, 32: 361–373. doi: 10.1111/j.1475-5890.2011.00141.x
The author is grateful to Bob Buckle, Denis O'Brien, David White and a referee for comments on an earlier version of this review.
- Issue published online: 15 SEP 2011
- Article first published online: 15 SEP 2011
- tax structure;
- optimal tax;
- excess burdens
This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.