Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
 | ESRC Centre for the Microeconomic Analysis of Public Policy. |
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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Mirrlees Review
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Date started: 01 November 2010
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.
All available publications
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This presentation was delivered at the Queen's International Institute on Social Policy, Kingston, Ontario.
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This article explains the proposals set out in the Mirrlees Review
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We seek to identify what makes a good tax system for an open and developed economy in the 21st century and suggest how the UK tax system could be reformed to move in that direction.
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These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.
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These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.
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This presentation was delivered at an IMF event,
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This presentation was delivered at an IMF event,
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This presentation was delivered at an IMF event, "Tax Reform in the U.K. and the U.S: Lessons from the Mirrlees Review".
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This presentation was delivered at an IMF event,
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This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system.
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This paper compares and contrasts the UK's Mirrlees Review with major tax reviews that have taken place at about the same time in Australia (the Henry Review) and New Zealand (the Tax Working Group Review).
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The objective of this commentary is to explore the relationship between the reforms proposed in Tax by Design and the recent academic literature.
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A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work.
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This commentary reflects on the recommendations of the Mirrlees Review on tax reform, with a special focus on capital income taxation.
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In the deepest and most far reaching analysis of the UK tax system in more than 30 years, the Mirrlees Review puts the case for radical tax reform.
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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.
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The most comprehensive review of tax policy in 30 years, the Mirrlees review, published on Wednesday, argues the tax system has to be seen as just that: a system.
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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.
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This presentation was given on 27 May 2011 at a Keynote Panel on the Mirrlees Review convened as part of the Centre for Economic Policy Research's 2011 Public Policy Symposium, held in Zurich.
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This presentation was delivered at the Department for Communities and Local Government.
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This presentation was delivered at an HM Treasury conference on 25 January 2011.
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This presentation was delivered at an HM Treasury conference on 25 January 2011.
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This presentation was delivered at an HM Treasury conference on 25 January 2011.
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This presentation was delivered at an HM Treasury conference on 25 January 2011.
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This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
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This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
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This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
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This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
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This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
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Britain's tax system is ripe for reform in ways that could significantly increase people's welfare and improve the performance of the economy.
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This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
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This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
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This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
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This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
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This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
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This presentation was given at the University of Oxford's CBT summer conference, July 2010.
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Now that the Office for Budget Responsibility has delivered its judgement that the structural hole in the public finances is slightly larger than Alistair Darling claimed in his final Budget in March, attention turns to how George Osborne might go about filling it in his first Budget next week.
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We draw upon the Mirrlees Review of the tax system to examine how the Government might want to think about raising extra revenue.
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This presentation was the Presidential address at the Society for Labor Economics, World Meeting in London, June 2010.
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This presentation was an invited Address at the Canadian Economics Association Meetings, Quebec, June 2010.
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This presentation was given to a CERGE conference in Prague, April 8th 2010.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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This presentation was given at the Paris School of Economics on April 1st 2010.
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Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
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This presentation was given to the EU Working Group on Taxation, in Brussels, March 30th 2010.
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This presentation was given at the University of Essex on March 17th, 2010
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This presentation was given at a seminar at NYU, on March 10th 2010
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This presentation was given at a Public Economics Seminar, at MIT, on March 7th 2010
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This presentation was given at the University of Bergen, January 17th - 25th 2010
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This lecture was given at the AEA Meetings in Atlanta, January 2010.
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This presentation was a keynote speech at the conference, Economic policy in the modern welfare state.
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This presentation was given at the Hanasaari Cultural Centre at the workshop, Taxation, Public Provision and the Future of the Nordic Welfare Model.
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This presentation was given at the Skattesforum 2009 (research forum on taxation) organised by the Research Council of Norway.
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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.
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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.
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Small businesses give rise to big tax issues.
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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.
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Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
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Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
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Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
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Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
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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.
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Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
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Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
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It is possible to employ either income or expenditure as the base for personal taxation.
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This presentation was prepared for a conference organised by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
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This conference featured a number of authors involved in the Review.
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This presentation was given at a conference in Dublin, run by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This presentation was delivered at the IFS Residential Conference 2007.
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This paper was delivered as the IFS annual lecture in September 2006.
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This paper was given as the ICAEW Hardman Memorial Lecture 2006.
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This report takes a broad overview of the UK environmental tax system as it exists in 2006.
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This paper was given as the IFS annual lecture in September 2006.
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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.
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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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