Tax by design

Published on 13 September 2011

Tax by Design presents a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system.

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.

Preface and Contents

1. Introduction

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

6. Taxing goods and services

7. Implementation of VAT

8. VAT and financial services

9. Broadening the VAT base

10. Environmental taxation

11. Tax and climate change

12. Taxes on motoring

13. The taxation of household savings

14. Reforming the taxation of savings

15. Taxes on wealth transfers

16. The taxation of land and property

17. Taxing corporate income

18. Corporate taxation in an international context

19. Small business taxation

20. Conclusions and recommendations for reform

References

Authors

Stuart Adam

Senior Economist

Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.

Tim Besley

Research Associate London School of Economics

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

CPP Co-Director

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

Research Fellow One Essex Court

Malcolm is Chairman of the Tax Law Review Committee at IFS.

Gareth Myles

Paul Johnson

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.