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.

Preface and Contents

1. Introduction

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

6. Taxing goods and services

7. Implementation of VAT

8. VAT and financial services

9. Broadening the VAT base

10. Environmental taxation

11. Tax and climate change

12. Taxes on motoring

13. The taxation of household savings

14. Reforming the taxation of savings

15. Taxes on wealth transfers

16. The taxation of land and property

17. Taxing corporate income

18. Corporate taxation in an international context

19. Small business taxation

20. Conclusions and recommendations for reform

References