NOW AVAILABLE- Means testing and tax rates on earnings
- Labour supply and taxes
- The base for direct taxation
- Taxation of wealth and wealth transfers
- Taxing corporate income
- International capital taxation
- Taxing small businesses
- The effects on consumption and saving of taxing asset returns
- Administration and compliance
- The political economy of tax policy
- Environmental taxes
See the publications page for these chapters and associated commentaries. Pre-publication versions of other chapters will also be posted here soon. |
This Review brings together a high-profile group of international experts and younger researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, 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.
The project has been inspired by the approaching 30th anniversary of the 1978 Meade Report, a landmark in the study of tax design and perhaps the most influential output of the IFS to date. The aim is to publish a new report, reflecting the changing environment in which tax policy in the UK is conducted, in 2008 to coincide with the Meade anniversary.
The Review is chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge. A core editorial team which also includes Tim Besley (LSE, IFS and Bank of England), Richard Blundell (IFS and UCL), Malcolm Gammie QC (One Essex Court and IFS Tax Law Review Committee) and James Poterba (MIT) will prepare a final report of long-term interest and relevance to policymakers, academics and civil society, aimed primarily at the UK but also of lasting interest and relevance to other countries facing similar policy challenges. A wider group of more than 50 IFS researchers and leading experts from around the world (see people) will contribute chapters, commentaries and special studies on key themes of the research.
The review aims to be participative and interactive, drawing together expertise from a wide range of national and institutional perspectives. There will be a number of events at which participants and others will be able to discuss the progress of the research as it proceeds. Working drafts of publications will be posted on this site as the project progresses, and submissions to the Review are welcomed.
The Review is funded by the Nuffield Foundation and the ESRC.
 More about the review
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