Institute for Fiscal (IFS) Studies – författare

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 BesleyRichard BlundellMalcolm GammieJames Poterba The Commission''s editorial team:Stuart AdamStephen BondRobert ChotePaul JohnsonGareth Myles

Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design. It also acknowledges the growing importance of globalised markets and multinational corporations as well as the challenges created by changing population demographics, the growth of new technologies, and the broadened objectives of policy makers.The Commission''s work was directed by:Timothy BesleyRichard BlundellMalcolm GammieJames PoterbaThe Commission''s editorial team:Stuart AdamStephen BondRobert ChotePaul JohnsonGareth Myles