The Mirrlees Review: conclusions and recommendations for reform

Stuart Adam; Tim Besley; Richard Blundell; Stephen Bond; Robert Chote; Malcolm Gammie; Gareth Myles; Paul Johnson - Former Director; James M. Poterba; James Mirrlees

The Mirrlees Review: conclusions and recommendations for reform

Published on 15 September 2011

This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system.

<p><p>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.</p></p>

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.