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Tax by design

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News
On Tuesday 22 November IFS will launch the Mirrlees Review at the International Monetary Fund (IMF) in Washington. The Review presents recommendations for tax reform by a group of the world’s leading public finance economists which, while shaped for the U.K., have wider relevance to all advanced ec...
News
It is with great sadness that the Institute for Fiscal Studies notes the death of Sir James Mirrlees (1936-2018). He has been a figure of enormous importance both for the magnitude of his influence on the field of public policy analysis in general and more particularly for his role in the Institute&...
Book
Dimensions of Tax Design volume one of the Mirrlees Review, is a collection of papers from high profile researchers analysing the different aspects and characteristics of the tax system. This expert evidence informs the conclusions of the review in Tax by Design, which recommends how the tax system ...
Book chapter
Chapter 14 from the book, 'Advances in Economics and Econometrics: Tenth World Congress, Volume III: Econometrics', edited by Daron Acemoglu, Manuel Arellano and Eddie Dekel and published by Cambridge University Press in May 2013.
Book chapter
IFS Green Budget 2017: Tax, legal form and the gig economy
Presentation
This presentation is one of a series on the economics of tax policy.
Newspaper article
In this article for the Financial Times Adviser, Stuart Adam and Carl Emmerson discuss the effectiveness of inheritance tax and consider possible directions for reform.
Presentation
This presentation was given at an Economic and Social Research Council / British Academy event on 'UK housing: setting out the challenge' held in London on 29 October 2014.
Presentation
This presentation was given at a BVRLA / RAC Foundation roundtable on the future of motoring taxation, held in London on 3 September 2018.
Presentation
This presentation is one of a series on the economics of tax policy.
Newspaper article
In this article for The Sunday Post, Stuart Adam argues that council tax valuations should be brought up to date and the tax levied in proportion to those values.
Newspaper article
This article was published in The House magazine on 10 April 2015.
Journal article | Fiscal Studies
Sir James Mirrlees, co‐recipient of the 1996 Nobel Memorial Prize in Economic Sciences, passed away in August 2018. This article outlines how his work has transformed economists’ understanding of their discipline – from the principles of tax design to the theory of contracts and beyond.
Presentation
This presentation was given to Government Economic Service officials at an HM Revenue & Customs conference on the Economics of Tax held in London on 20 October 2014.
Presentation
This presentation is one of a series on the economics of tax policy.
Mimeo
This is a response to the House of Commons Treasury Committee's call for evidence for their inquiry into the impact of business rates on business.
Presentation
This presentation is one of a series on the economics of tax policy.
Presentation
This presentation was given to officials of the Indian Revenue Service on the Indian Institute of Management programme at Judge Business School, University of Cambridge, on 18 September 2014.
Presentation
This presentation is one of a series on the economics of tax policy.
Presentation
This presentation was given at a CIOT/IFS debate on 'Taxing commercial property – time to tweak business rates or replace with a land value tax?', held in London on 18 June 2019.
Presentation
This presentation was given at a meeting of the Commission on Local Tax Reform held in Edinburgh on 19 May 2015.
Press release
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.