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

1. Taxation in the UK

AUTHORS: Stuart Adam; James Browne; Christopher Heady
COMMENTATOR: Chris Evans

2. Means testing and tax rates on earnings

AUTHORS: Mike Brewer; Emmanuel Saez; Andrew Shephard
COMMENTATORS: Hilary Hoynes; Guy Laroque; Robert Moffitt

• Means-testing and tax rates on earnings; Mike Brewer (Institute for Fiscal Studies), Emmanuel Saez (UC Berkeley) and Andrew Shephard (Institute for Fiscal Studies and University College London)
• Commentary; Hilary Hoynes (University of California, Davis)
• Commentary; Guy Laroque (University College London and Insee-Crest, Paris)
• Commentary, Robert Moffitt (Johns Hopkins)
• Press release

3. Labour supply and taxes

AUTHORS: Costas Meghir; David Phillips

• Labour supply and taxes; Costas Meghir (Institute for Fiscal Studies and University College London) and David Phillips (Institute for Fiscal Studies)

4. Value added tax and excises

AUTHORS: Ian Crawford; Michael Keen; Stephen Smith
COMMENTATORS: Richard Bird; Sijbren Cnossen; Ian Dickson; Jonathan Gruber; David White

5. Environmental taxes

AUTHORS: Don Fullerton; Andrew Leicester; Stephen Smith
COMMENTATORS: Paul Johnson; Agnar Sandmo; Nicholas Stern

• Environmental taxes; Don Fullerton (University of Illinois), Andrew Leicester (Institute for Fiscal Studies and University College London) and Stephen Smith (University College London and Institute for Fiscal Studies)
• Commentary; Paul Johnson (Institute for Fiscal Studies and Frontier Economics) and Nicholas Stern (House of Lords and London School of Economics)
• Commentary; Agnar Sandmo (Norwegian School of Economics and Business Administration)
• Press release

6. The base for direct taxation

AUTHORS: James Banks; Peter Diamond
COMMENTATORS: Robert Hall; John Kay; Pierre Pestieau

• The base for direct taxation; James Banks (Institute for Fiscal Studies and University College London) and Peter Diamond (MIT)
• Commentary; John Kay
• Commentary; Pierre Pestieau (University of Liège)

7. Taxation of wealth and wealth transfers

AUTHORS: Robin Boadway; Emma Chamberlain; Carl Emmerson
COMMENTATORS: Helmuth Cremer; Thomas Piketty; Martin Weale

• Taxation of wealth and wealth transfers; Robin Boadway (Queen's University, Ontario), Emma Chamberlain (CIOT) and Carl Emmerson (Institute for Fiscal Studies)
• Taxation of wealth and wealth transfers: appendices; Robin Boadway (Queen's University, Ontario), Emma Chamberlain (CIOT) and Carl Emmerson (Institute for Fiscal Studies)
• Commentary; Helmuth Cremer (IDEI, University of Toulouse I)
• Commentary; Thomas Piketty (ENS-EHESS)
• Commentary; Martin Weale (NIESR)

8. The effects on consumption and saving of taxing asset returns

AUTHORS: Orazio Attanasio; Matthew Wakefield

• The effects on consumption and saving of taxing asset returns; Orazio Attanasio (Institute for Fiscal Studies and University College London) and Matthew Wakefield (Institute for Fiscal Studies)

9. Taxing corporate income

AUTHORS: Alan Auerbach; Michael Devereux; Helen Simpson
COMMENTATORS: Harry Huizinga; Jack Mintz

• Taxing corporate income; Alan Auerbach (University of California, Berkeley), Michael Devereux (University of Oxford and Institute for Fiscal Studies) and Helen Simpson (CMPO and Institute for Fiscal Studies)
• Commentary; Harry Huizinga (Tilburg University)
• Commentary; Jack Mintz (University of Calgary)
• Press release

10. International capital taxation

AUTHORS: Rachel Griffith; James Hines; Peter Birch Sørensen
COMMENTATORS: Julian Alworth; Roger Gordon; Jerry Hausman

• International capital taxation; Rachel Griffith (Institute for Fiscal Studies and University College London), James Hines (University of Michigan) and Peter Birch Sørensen (Univerity of Copenhagen)
• Commentary; Julian Alworth (Said Business School, Oxford)
• Commentary; Roger Gordon (University of California, San Diego) and Jerry Hausman (MIT)
• Press release

11. Small business taxation

AUTHORS: Claire Crawford; Judith Freedman

• Small business taxation; Claire Crawford (Institute for Fiscal Studies) and Judith Freedman (Worcester College, Oxford and Institute for Fiscal Studies)
• Press release

12. Administration and compliance

AUTHORS: Jonathan Shaw; Joel Slemrod; John Whiting
COMMENTATORS: John Hasseldine; Richard Highfield; Brian Mace

• Administration and compliance; Jonathan Shaw (Institute for Fiscal Studies), Joel Slemrod (University of Michigan) and John Whiting (PricewaterhouseCoopers and the Chartered Institute of Taxation)
• Commentary; John Hasseldine (University of Nottingham)
• Commentary; Richard Highfield (OECD)
• Commentary; Brian Mace (Tax Law Review Committee and formerly Inland Revenue)

13. The political economy of tax policy

AUTHORS: James Alt; Ian Preston; Luke Sibieta
COMMENTATORS: Peter Riddell; Guido Tabellini; Chris Wales

• The political economy of tax policy; James Alt (Harvard University ), Ian Preston (Institute for Fiscal Studies and University College London) and Luke Sibieta (Institute for Fiscal Studies)
• Commentary; Peter Riddell (The Times)
• Commentary; Guido Tabellini (University of Bocconi)
• Commentary; Chris Wales (Lucida plc)