Malcolm Gammie

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

In this introductory chapter we provide context before we get on to the economic arguments and the analysis of each type of tax.

A preface to Tax by Design. 

This chapter presents a framework for how to judge a tax system and its effects on welfare, distribution, and efficiency. 

In this and the next two chapters, we look in detail at earnings taxation. 

This chapter delves into a more practical assessment of the UK system and consider changes to the rates and thresholds of existing taxes and benefits.

In this chapter we focus on reforms to the architecture of the system: the instruments used to implement taxation of earnings. 

In this chapter we consider the choice of base and structure for indirect taxes.

In this chapter we focus on some of the practical issues in its implementation, and in particular in the design and operation of VAT. 

In this chapter we give particular consideration to the taxation of financial services.

In this chapter we look at a particular reform to VAT in the UK.

In this chapter we address some of the main economic issues in the design of environmental taxes. 

This chapter sets out the most important facets of climate change which should drive policy choices.