Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.
"For two centuries the design of taxation has been a central question of political economy, but tax systems in practice are often higgledy-piggledy and under strain. The Mirrlees Review -- a major collaborative research venture led by the IFS -- provides an authoritative and definitive analysis of the architecture of taxation that is at once rational, grounded in rich economic evidence, and practicable in terms of law and policy."
"This is a stunning collection of papers and comments on tax issues for the 21st century. The topic selection is comprehensive, the authors are internationally renowned, and the commentators are equally distinguished. Anyone interested in the economics of taxation should start here."
Contents, preface and information about the editors
AUTHORS: Stuart Adam; James Browne; Christopher Heady
AUTHORS: Mike Brewer; Emmanuel Saez; Andrew Shephard
AUTHORS: Costas Meghir; David Phillips
AUTHORS: Ian Crawford; Michael Keen; Stephen Smith
AUTHORS: Don Fullerton; Andrew Leicester; Stephen Smith
AUTHORS: James Banks; Peter Diamond
AUTHORS: Orazio Attanasio; Matthew Wakefield
AUTHORS: Robin Boadway; Emma Chamberlain; Carl Emmerson
AUTHORS: Alan Auerbach; Michael Devereux; Helen Simpson
AUTHORS: Rachel Griffith; James Hines; Peter Birch Sørensen
AUTHORS: Claire Crawford; Judith Freedman
AUTHORS: Jonathan Shaw; Joel Slemrod; John Whiting
AUTHORS: James Alt; Ian Preston; Luke Sibieta
Download the full report [8,871 KB]
The Review is funded by the Nuffield Foundation and the ESRC.
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, J. Mirrlees, S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba, ISBN: 978-0-19-955374-7, Oxford University Press: September 2011.
Hard copies of both volumes are available from IFS
Both volumes are available to download free of charge on this site.