Tax Design in Turkey and Other Middle Income Countries: Lessons from the Mirrlees Review

Published on 3 June 2013

Drawing on the seminal Mirrlees Review, this report sets out the basic principles of good tax design and reform, with a particular focus on the implications for middle income countries such as Turkey.

In this paper we set out some basic principles for thinking about the key features of a good tax system and sound tax reforms in middle income countries, and the implications for some particular areas of taxation.

    Authors

    Paul Johnson
    Paul Johnson

    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.

    Laura Abramovsky
    Laura Abramovsky

    Research Fellow Institute for Fiscal Studies

    Laura is a Research Fellow at IFS. Her current work focuses on tax and social protection policy and programme evaluation in developing countries.

    David Phillips
    David Phillips

    Associate Director

    David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.

    Report details

    DOI
    10.1920/re.ifs.2024.0919
    Publisher
    IFS

    Suggested citation

    L, Abramovsky and P, Johnson and D, Phillips. (2013). Tax Design in Turkey and Other Middle Income Countries: Lessons from the Mirrlees Review. London: IFS. Available at: https://ifs.org.uk/publications/tax-design-turkey-and-other-middle-income-countries-lessons-mirrlees-review (accessed: 24 April 2025).

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