<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

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

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.

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

Research Fellow One Essex Court
Malcolm is Chairman of the Tax Law Review Committee at IFS.

Gareth Myles

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 Associate Massachusetts Institute of Technology (MIT)
James is an IFS Research Associate, the Mitsui Professor of Economics at MIT and the President of the National Bureau of Economic Research.

Research Fellow University of Cambridge and The Chinese University of Hong Kong
Journal article details
- Publisher
- Wiley Blackwell
- JEL
- H2, H3, H8
- Issue
- September 2011
Suggested citation
Adam, S et al. (2011). 'The Mirrlees Review: conclusions and recommendations for reform' (2011)
More from IFS
Understand this issue

Why did the French Budget fail to pass?
France’s failed budget highlights fundamental challenges with public debt, slow growth, and the need for significant reforms.
12 December 2024

What is this government’s ‘theory of growth’? Nobody knows
"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.
20 January 2025

How is tax damaging the housing market?
We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.
18 December 2024
Policy analysis

The UK’s near-record government revenues are not uncommon internationally
How do changes in UK government revenues over time compare with what has been seen in other advanced countries?
27 January 2025

Rachel Reeves’s new year predicament
Rising interest rates could put the government on track to miss its fiscal rules. What are the Chancellor’s options?
10 January 2025

Rising interest rates erode razor-thin margin against fiscal targets
If a recent rise in borrowing costs proved persistent, it will make it even harder for the Chancellor to continue to meet her main fiscal rule.
9 January 2025
Academic research

Tax evasion and the contribution-benefit link: the case of maternity benefits
This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary.
18 December 2024

Survey of the Ghanaian Tax System
This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.
18 November 2024

The welfare effects of price shocks and household relief packages: Evidence from the European Energy Crisis
How should governments respond to rapid increases in the cost of living driven by shocks to the prices of staple goods?
31 January 2025