Journal Article

The Mirrlees Review: conclusions and recommendations for reform

Date: 15 September 2011
Publisher: Wiley Blackwell
Published in: Fiscal Studies, Vol. 32, No. 3, September 2011 , 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.