 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
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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: James Mirrlees, Stuart Adam, Tim Besley, Richard Blundell, Steve Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles and James Poterba
Published in: Fiscal Studies, Vol. 32, No. 3, September 2011
Volume, issue, pages: Vol. 32, No. 3, pp. 331-359
JEL classification: H2, H3, H8
This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system. The characteristics that a good tax system should possess are described and used to assess the current UK system. A package of reforms for the UK system which will move it closer to the ideal is proposed. Issues related to transition and to practical implementation of the reform package are discussed. Search |
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