Professor Tim Besley: all content

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    IFS Inequality logo

    Event – Political inequalities

    Event 2 December 2022

    Politics is central to inequalities. The balance of power and influence over the political process may be of concern in and of itself, and it can also

    HMRC letter

    Mirrlees Review of tax system published

    Press Release
    In the deepest and most far reaching analysis of the UK tax system in more than 30 years, the Mirrlees Review puts the case for radical tax reform.

    14 September 2011

    HMRC

    Tax by design

    Book

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

    13 September 2011

    HMRC

    7. Implementation of VAT

    Book Chapter

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

    13 September 2011

    HMRC

    10. Environmental Taxation

    Book Chapter

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

    13 September 2011

    HMRC

    11. Tax and Climate Change

    Book Chapter

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

    13 September 2011

    HMRC

    12. Taxes on Motoring

    Book Chapter

    This chapter looks at the issues around the design of motoring taxes, and in particular at congestion charging and ‘second-best’ options.

    13 September 2011