 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: Journal Articles Authors: John Creedy ISSN: Print 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 32, No. 3, September 2011
Volume, issue, pages: Vol. 32, No. 3, pp. 361-373
JEL classification: H2, H3 Keywords: tax structure, optimal tax, excess burdens
This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice. Search |
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