The Mirrlees Review brought together a high-profile group of international experts and younger researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, 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.
The Review is being published by Oxford University Press in two volumes. The first, Dimensions of Tax Design, consists of a set of specially commissioned chapters dealing with different aspects of the tax system, accompanied by a series of commentaries by different expert authors, voicing differing opinions on the issue discussed. The second volume, Tax by Design, sets out the conclusions of the Review.
Both volumes are being posted to download free of charge on this site when they are published. On 10 November 2010 we launched the findings of the Review and issued a press release.
The first volume consists of a set of thirteen specially commissioned studies which draw on the latest thinking in each area. The authors of each chapter assess a different dimension of tax design. These are supplemented by expert commentaries to provide a comprehensive range of views and ideas.
The second volume, written by the Review’s editorial team, presents a picture of coherent tax reform. Its 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 from the commissioned chapters and commentaries, it provides an integrated view of tax reform.
We launched the findings of the Mirrlees Review on 10 November 2010. At the launch Sir James Mirrlees set out the main conclusions of the Review. Other members of the editorial team described the policy implications in more depth and went on to discuss four key themes: earnings taxation, indirect taxation, taxation of savings and corporate taxation.
A pamphlet with the main conclusions was published and distributed at the launch and all Tax by Design chapters are now available as pre-publication drafts on the Review website. Oxford University Press will publish Tax by Design early in 2011.
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