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 might realistically be reformed.
The volume brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.
"For two centuries the design of taxation has been a central question of political economy, but tax systems in practice are often higgledy-piggledy and under strain. The Mirrlees Review -- a major collaborative research venture led by the IFS -- provides an authoritative and definitive analysis of the architecture of taxation that is at once rational, grounded in rich economic evidence, and practicable in terms of law and policy."
Professor Sir John Vickers, Warden of All Souls College, Oxford and President of the Royal Economic Society
"This is a stunning collection of papers and comments on tax issues for the 21st century. The topic selection is comprehensive, the authors are internationally renowned, and the commentators are equally distinguished. Anyone interested in the economics of taxation should start here."
Professor John Shoven, Charles Schwab Professor of Economics, Stanford University
Contents, preface and information about the editors
AUTHORS: Stuart Adam; James Browne; Christopher Heady
COMMENTATOR: Chris Evans
AUTHORS: Mike Brewer; Emmanuel Saez; Andrew Shephard
COMMENTATORS: Hilary Hoynes; Guy Laroque; Robert Moffitt
AUTHORS: Costas Meghir; David Phillips
AUTHORS: Ian Crawford; Michael Keen; Stephen Smith
COMMENTATORS: Richard Bird; Sijbren Cnossen; Ian Dickson; Jonathan Gruber; David White
AUTHORS: Don Fullerton; Andrew Leicester; Stephen Smith
COMMENTATORS: Paul Johnson; Agnar Sandmo; Nicholas Stern
AUTHORS: James Banks; Peter Diamond
COMMENTATORS: Robert Hall; John Kay; Pierre Pestieau
AUTHORS: Orazio Attanasio; Matthew Wakefield
AUTHORS: Robin Boadway; Emma Chamberlain; Carl Emmerson
COMMENTATORS: Helmuth Cremer; Thomas Piketty; Martin Weale
AUTHORS: Alan Auerbach; Michael Devereux; Helen Simpson
COMMENTATORS: Harry Huizinga; Jack Mintz
AUTHORS: Rachel Griffith; James Hines; Peter Birch Sørensen
COMMENTATORS: Julian Alworth; Roger Gordon; Jerry Hausman
AUTHORS: Claire Crawford; Judith Freedman
AUTHORS: Jonathan Shaw; Joel Slemrod; John Whiting
COMMENTATORS: John Hasseldine; Richard Highfield; Brian Mace
AUTHORS: James Alt; Ian Preston; Luke Sibieta
COMMENTATORS: Peter Riddell; Guido Tabellini; Chris Wales