Downloads
Tax by design
PDF | 2.9 MB
Tax by Design, the final report from the Mirrlees Review, presents 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. Drawing on the expert evidence in Dimensions of Tax Design, it provides an integrated view of tax reform.
2. The economic approach to tax design
3. The taxation of labour earnings
4. Reforming the taxation of earnings in the UK
5. Integrating personal taxes and benefits
13. The taxation of household savings
14. Reforming the taxation of savings
16. The taxation of land and property
18. Corporate taxation in an international context
Authors
Stuart Adam
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Tim Besley
Timothy is a Research Associate at the IFS and a Professor of Economics and Political Science at the London School of Economics and Political Science.
Richard Blundell
Richard is Co-Director of the Centre for the Microeconomic Analysis of Public Policy (CPP) and Senior Research Fellow at IFS.
Stephen Bond
Robert Chote
Malcolm Gammie
Malcolm is Chairman of the Tax Law Review Committee at IFS.
Gareth Myles
Paul Johnson
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.
James M. Poterba
James is an IFS Research Associate, the Mitsui Professor of Economics at MIT and the President of the National Bureau of Economic Research.
More from IFS
Understand this issue
Policy analysis
Academic research
