Mirrlees Review

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

The Mirrlees Review brought together a high-profile group of international experts and early career researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might realistically be reformed in that direction.

The Review is published by Oxford University Press in two volumes. The first, Dimensions of Tax Design, consists of a set of specially commissioned chapters dealing with different aspects of the tax system, accompanied by a series of commentaries by different expert authors, voicing differing opinions on the issue discussed. The second volume, Tax by Design, sets out the conclusions of the Review.

Both volumes are available to download free of charge below.

Related publications and press releases:

  • Fiscal Studies special issue on the Mirrlees Review.
  • Press release on the publication of the Mirrlees Review (13 September 2011)
  • Conference to launch the Mirrlees Review (with papers from key contributors available to download).
  • Press release on the launch of the Mirrlees Review findings (10 November 2010)

Tax by design

| Books

Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, 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.

James Mirrlees , Stuart Adam , Tim Besley , Richard Blundell , Steve Bond , Robert Chote , Malcolm Gammie , Paul Johnson , Gareth Myles and James Poterba