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](/sites/default/files/styles/square_desktop/public/2022-11/Paul%20J%202022%20Official%20portrait_0.jpg?itok=JAN23N1X)
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](/sites/default/files/styles/square_desktop/public/2022-05/Laura_Abramovsky.jpg?itok=qe_6dffb)
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](/sites/default/files/styles/square_desktop/public/2022-06/David_Phillips.jpg?itok=wr3uc1L2)
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
- 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: 1 July 2024).
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