In this paper we set out some basic principles for thinking about the key features of a good tax system and sound tax reforms in middle income countries, and the implications for some particular areas of taxation.
Authors
Director
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Research Fellow Institute for Fiscal Studies
Laura is a Research Fellow at IFS. Her current work focuses on tax and social protection policy and programme evaluation in developing countries.
Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Report details
- Publisher
- IFS
Suggested citation
L, Abramovsky and P, Johnson and D, Phillips. (2013). Tax Design in Turkey and Other Middle Income Countries: Lessons from the Mirrlees Review. London: IFS. Available at: https://ifs.org.uk/publications/tax-design-turkey-and-other-middle-income-countries-lessons-mirrlees-review (accessed: 20 April 2024).
Related documents
More from IFS
Understand this issue
Spring Budget 2024: What you need to know
7 March 2024
The way Chancellors respond to economic news adds to our debt - here's why
1 March 2024
Should we worry about government debt?
11 April 2024
Policy analysis
Recent trends in and the outlook for health-related benefits
19 April 2024
4.2 million working-age people now claiming health-related benefits, could rise by 30% by the end of the decade
19 April 2024
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain
27 March 2024
Academic research
Evaluating pricing health insurance in lower-income countries: A field experiment in India
14 March 2024
Does the value-added tax add value? Lessons using administrative data from a diverse set of countries
9 February 2024
The menopause "penalty"
18 March 2024