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Article
Mirrlees Review
Funded by: Economic and Social Research Council (ESRC)
Date started: 01 September 2006
The aim of this review is to bring 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.

PLEASE NOTE: the presentations below represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Related publications
19 June 2009
Presentations
Article
Means-testing and tax rates on earnings: a contribution to the Mirrlees Review
This presentation was given at the Hanasaari Cultural Centre at the workshop, Taxation, Public Provision and the Future of the Nordic Welfare Model.
19 June 2009
Presentations
Article
The Mirrlees Review: reforming the tax system for the 21st century
This presentation was a keynote speech at the conference, Economic policy in the modern welfare state.
09 June 2009
Presentations
Article
The Mirrlees Review
This presentation was given at the Skattesforum 2009 (research forum on taxation) organised by the Research Council of Norway.
14 October 2008
Presentations
Article
Tax reform and the public finances
Robert Chote, Director of IFS, delivered this key note speech at a CBI tax conference, 'Is the corporate tax system fit for purpose', on 13 October 2008.
31 July 2008
IFS Press Releases
Article
Simplify VAT to cut costs, raise revenue and help the poor, says study prepared for the Mirrlees Review
Abolishing zero and reduced rates of VAT would cut compliance and administration costs for business and government, interfere less with people's spending decisions, and raise enough revenue both to improve the living standards of poorer families and to cut other taxes by £11 billion, according to a study commissioned by the Mirrlees Review of the UK tax system, which is being chaired by Nobel prize-winner Professor Sir James Mirrlees for the Institute for Fiscal Studies.
10 July 2008
IFS Press Releases
Article
Don't expect much extra revenue from green taxes, says study prepared for the Mirrlees Review
05 June 2008
IFS Press Releases
Article
Globalisation demands reform of UK corporation tax, say studies prepared for the Mirrlees Review
01 June 2008
Newspaper Articles
Article
Small business tax: where do we go from here?
Small businesses give rise to big tax issues.
21 April 2008
IFS Press Releases
Article
Reform tax credits to boost weak work incentives, says study prepared for the Mirrlees Review
Britain's tax credit and benefit system should be overhauled to strengthen work incentives for people on low incomes, to increase simplicity and certainty for families, and to reduce fraud and administration costs for the taxpayer, according to a study commissioned by the Mirrlees Review of the British tax system.
17 March 2008
Presentations
Article
Making change happen
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
17 March 2008
Presentations
Article
Taxation of households
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
17 March 2008
Presentations
Article
Introduction to the Review
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
17 March 2008
Presentations
Article
Corporate taxation
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
13 March 2008
IFS Working Papers
Article
Labour supply and taxes
In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus.
23 February 2008
Presentations
Article
Wealth and wealth transfer taxation
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
23 February 2008
Presentations
Article
Background to the Review and a discussion of corporate tax issues
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
22 September 2007
PEUK working papers
Article
Inequality and the choice of the personal tax
It is possible to employ either income or expenditure as the base for personal taxation.
30 August 2007
Presentations
Article
Taxing corporate income
30 August 2007
Presentations
Article
International capital taxation
30 August 2007
Presentations
Article
VAT and excises
30 August 2007
Presentations
Article
Environmental taxation
04 May 2007
Presentations
Article
The Mirrlees Review: reforming the tax system for the 21st century
This presentation was given at a conference in Dublin, run by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
04 May 2007
Presentations
Article
The choice of tax base
This conference featured a number of authors involved in the Review.
04 May 2007
Presentations
Article
Environmental taxation
This presentation was prepared for a conference organised by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
24 April 2007
Presentations
Article
Tax implementation issues in the UK
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Taxation of wealth and wealth transfers
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
The base for direct taxation
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Taxing corporate income
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Environmental taxes
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
International capital taxation
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Comments on: Tax implementation issues in the UK
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
A plan for reforming the household tax and transfer system
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Commentary: Tax implementation issues in the UK
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Commentary: Taxation in the UK
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Commentary: The main household tax base
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Commentary: VAT and excises
This presentation was delivered at the IFS Residential Conference 2007.
24 April 2007
Conference Papers
Article
A review of the effects of taxes on consumption and saving
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
24 April 2007
Presentations
Article
Comments on: Optimal household labor income tax and transfer programs
This presentation was delivered at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Taxation in the UK
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Environmental taxation
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Tax implementation in the United Kingdom
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Indirect tax design
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
International capital taxation
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Taxing corporate income
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
The political economy of tax policy
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Taxation of wealth and wealth transfers
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Small Business Taxation
This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Optimal household labor income tax and transfer programs
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Presentations
Article
Small business taxation
This presentation was delivered at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
The base of direct taxation
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
20 April 2007
Presentations
Article
Optimal Household Labor Income Tax and Transfer Programs
20 April 2007
Presentations
Article
VAT and Excises
This presentation was delivered at the IFS Residential Conference 2007.
20 April 2007
Presentations
Article
Taxation in the UK
This presentation was delivered at the IFS Residential Conference 2007.
20 April 2007
Presentations
Article
Comments on: Political economy of tax structure
This presentation was delivered at the IFS Residential Conference 2007.
20 April 2007
Conference Papers
Article
Labour supply and taxes
This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
11 December 2006
Journal Articles
Article
The future of capital income taxation
This paper was delivered as the IFS annual lecture in September 2006.
16 November 2006
Presentations
Article
Small business taxation: the indefinable pursuit of the unachievable?
This paper was given as the ICAEW Hardman Memorial Lecture 2006.
02 November 2006
IFS Reports
Article
The UK tax system and the environment
This report takes a broad overview of the UK environmental tax system as it exists in 2006.
26 October 2006
Presentations
Article
Indirect taxes
26 October 2006
Presentations
Article
Taxation of companies
26 October 2006
Presentations
Article
Environmental taxation (presentation)
26 October 2006
Mimeos
Article
Environmental taxation (paper)
26 October 2006
Mimeos
Article
Tax implementation issues in the United Kingdom
26 October 2006
Presentations
Article
The political economy of taxation: issues and implications for the UK
26 October 2006
Presentations
Article
International issues
26 October 2006
Presentations
Article
Small businesses - preliminary issues and questions
26 October 2006
Presentations
Article
Intertemporal taxes, consumption and savings
26 October 2006
Presentations
Article
Optimal labour income tax and transfer programs for individuals and families
26 October 2006
Presentations
Article
Taxation in the UK
04 September 2006
IFS Press Releases
Article
Inheritance tax still has a role to play, says Alan Auerbach in IFS annual lecture
Taxing inheritance may be unpopular, but it has an important role to play in the tax system, Alan Auerbach, Professor of Economics and Law at the University of California at Berkeley, argues in the Institute for Fiscal Studies' 2006 annual lecture.
04 September 2006
Conference Papers
Article
The future of capital income taxation
This paper was given as the IFS annual lecture in September 2006.
01 January 1990
Books
Article
The British tax system (fifth edition)
This book uses economic analysis to examine the problems facing the British tax system, and offers a strategy for reform.
01 January 1978
Books
Article
The structure and reform of direct taxation
This is the report of a committee chaired by Professor James Meade, whose remit was to make a study of the UK tax system as whole.

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Tax and benefit system
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Stuart Adam
James Alt
Julian Alworth
Orazio Attanasio
Alan Auerbach
James Banks
Tim Besley
Richard Bird
Richard Blundell
Robin Boadway
Steve Bond
Mike Brewer
James Browne
Emma Chamberlain
Robert Chote
Sijbren Cnossen
Ian Crawford
Claire Crawford
Helmuth Cremer
Michael Devereux
Peter Diamond
Ian Dickson
Carl Emmerson
Chris Evans
Judith Freedman
Don Fullerton
Malcolm Gammie
Roger Gordon
Rachel Griffith
Jonathan Gruber
Robert Hall
John Hasseldine
Jerry Hausman
Chris Heady
Richard Highfield
James Hines
Hilary Hoynes
Harry Huizinga
Paul Johnson
John Kay
Michael Keen
Guy Laroque
Andrew Leicester
Brian Mace
Costas Meghir
Jack Mintz
James Mirrlees
Robert Moffitt
Gareth Myles
Pierre Pestieau
David Phillips
Thomas Piketty
James Poterba
Ian Preston
Peter Riddell
Peter Birch Sørensen
Emmanuel Saez
Agnar Sandmo
Jonathan Shaw
Andrew Shephard
Luke Sibieta
Helen Simpson
Joel Slemrod
Stephen Smith
Nicholas Stern
Guido Tabellini
Matthew Wakefield
Chris Wales
Martin Weale
David White
John Whiting