Tax by design
Tax by Design, the final report from the Mirrlees Review, presents 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 might realistically be reformed in that direction. Drawing on the expert evidence in Dimensions of Tax Design, it provides an integrated view of tax reform.
2. The economic approach to tax design
3. The taxation of labour earnings
4. Reforming the taxation of earnings in the UK
5. Integrating personal taxes and benefits
13. The taxation of household savings
14. Reforming the taxation of savings
16. The taxation of land and property
18. Corporate taxation in an international context
| ISBN | 978-0-19-955374-7 |
| Publisher | Oxford University Press |
