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Empirical evidence and tax design

Book chapter

Chapter 14 from the book, Advances in Economics and Econometrics: Tenth World Congress, Volume III: Econometrics, edited by Daron Acemoglu, Manuel Arellano and Eddie Dekel and published by Cambridge University Press in May 2013.

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Journal article | National Tax Journal
This article explains the proposals set out in the Mirrlees Review
Tax by Design is the final report from the Mirrlees Review. We present 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 ...