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Type: Journal Articles Authors: John Kay ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 1, No. 3, July 1980
Volume, issue, pages: Vol. 1, No. 3, pp. 47-59
The direct tax structure of the UK has grown by continuous accretion since its principal elements were set out by Addington in 1803. The government has never undertaken a fundamental reappraisal of the basis of direct taxation: the Meade Report was an attempt to make up for this government failure. In this article, I try to assess the objectives and success of the exercise, and take the opportunity to reply to some criticisms of it. Search |
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