Dimensions of tax design : the Mirrlees Review

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書誌事項

Dimensions of tax design : the Mirrlees Review

chair, Sir James Mirrlees ; editors, Stuart Adam ... [et al.] for the Institute for Fiscal Studies

Oxford University Press, 2017

  • pbk.

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注記

Published for the Institute for Fiscal Studies

Includes bibliographical references and index

Other editors: Timothy Besley, Richard Blundell, Stephen Bond, Robert Chote, Malcolm Gammie, Paul Johnson, Gareth Myles, James Poterba

内容説明・目次

内容説明

The goal of the Mirrlees Review has been to identify what makes a good tax system for an open developed economy in the 21st century and to suggest how the UK tax system could be reformed to move in that direction. As an integral part of the Review, this volume brings together thirteen studies of different dimensions of tax design, plus associated commentaries. These were commissioned from IFS researchers and other international experts, to be of interest and value in their own right, as well as to provide inspiration for the final report of the Review, which is published as a separate volume, Tax by Design. The Commission's work was directed by: Tim Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles

目次

Preface 1: Stuart Adam, James Browne, and Christopher Heady: Taxation in the UK Chris Evans: Commentary 2: Mike Brewer, Emmanuel Saez, and Andrew Shephard: Means-testing and tax rates on earnings Hilary Hoynes: Commentary Guy Laroque: Commentary Robert Moffitt: Commentary 3: Costas Meghir and David Phillips: Labour Supply and Taxes 4: Ian Crawford, Michael Keen, and Stephen Smith: Value Added Tax and Excises Richard Bird: Commentary Sijbren Cnossen: Commentary Ian Dickson and David White: Commentary Jonathan Gruber: Commentary 5: Don Fullerton, Andrew Leicester, and Stephen Smith: Environmental Taxes Paul Johnson and Nicholas Stern: Commentary Agnar Sandmo: Commentary 6: James Banks and Peter Diamond: The Base for Direct Taxation Robert E. Hall: Commentary John Kay: Commentary Pierre Pestieau: Commentary 7: Orazio Attanasio and Matthew Wakefield: The Effects on Consumption and Saving of Taxing Asset Returns 8: Robin Boadway, Emma Chamberlain, and Carl Emmerson: Taxation of Wealth and Wealth Transfers Helmuth Cremer: Commentary Thomas Piketty: Commentary Martin Weale: Commentary 9: Alan Auerbach, Michael P. Devereux, and Helen Simpson: Taxing Corporate Income Harry Huizinga: Commentary Jack Mintz: Commentary 10: Rachel Griffith, James Hines, and Peter Birch Sorensen: International Capital Taxation Julian S. Alworth: Commentary Roger Gordon and Jerry Hausman: Commentary 11: Claire Crawford, and Judith Freedman: Small Business Taxation 12: Jonathan Shaw, Joel Slemrod, and John Whiting: Administration and Compliance John Hasseldine: Commentary Richard Highfield: Commentary Brian Mace: Commentary 13: James Alt, Ian Preston, and Luke Sibieta: The Political Economy of Tax Policy Peter Riddell: Commentary Guido Tabellini: Commentary Chris Wales: Commentary

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