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Reforming the Tax System for the 21st Century The Mirrlees Review
Tax by Design

Tax by Design presents a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction. Drawing on the expert evidence in Dimensions of Tax Design, it provides an integrated view of tax reform.

The volume was written by James Mirrlees (Cambridge University and the Chinese University of Hong Kong), Stuart Adam (IFS), Tim Besley (Bank of England and the London School of Economics), Richard Blundell (IFS and University College London), Stephen Bond (Oxford University), Robert Chote (IFS), Malcolm Gammie QC (One Essex Court and the IFS Tax Law Review Committee), Paul Johnson (IFS and Frontier Economics), Gareth Myles (Exeter University), and James Poterba (US National Bureau of Economic Research and the National Tax Association).

The Review is funded by the Nuffield Foundation and the ESRC.

Economic and Social Resaerch Council        The Nuffield Foundation

Publication details

Oxford University Press

Dimensions of Tax Design: the Mirrlees Review, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba (eds), ISBN: 978-0-19-955375-4, Oxford University Press: April 2010

Tax by Design: the Mirrlees Review will be published in September 2010.

The Review is being published by Oxford University Press. Hard copies of Dimensions of Tax Design are available from IFS for £90 (list price is £95).

Discounted copies can be ordered by IFS members for £65 (post and packaging will be charged for orders outside the UK: £6 for European countries and £18 for countries outside Europe).

Both volumes are being posted to download free of charge on this site when they are published.