The reviewThe review • Built on a large body of economic theory and evidence • Inspired by the Meade Review • Aimed to: – Id tif f t f d t t f d l d iIdentify features of good tax system for open developed economies – Assess the extent to which the UK system conforms – Propose reforms • Two volumes – Dimensions of tax design (2011).Use the link below to share a full-text version of this article with your friends and colleagues.
Project overview The Mirrlees Review, chaired by the Nobel laureate Sir James Mirrlees, sought to identify the characteristics of a good tax system for an open developed economy in the 21st century. 0000127743 00000 n
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If the address matches an existing account you will receive an email with instructions to retrieve your username I have read and accept the Wiley Online Library Terms and Conditions of Use The Review is published by Oxford University Press in two volumes. 0000132049 00000 n Institute for Fiscal Studies (paul_j@ifs.org.uk) Search for more papers by this author. The characteristics that a good tax system should possess are described and used to assess the current UK system. >>
113 44 The recently completed Mirrlees Review was a considerable undertaking, resulting in two thick volumes. %���� early career researchers to identify the characteristics of a good tax system for any open
0000136369 00000 n There should also be a clear vision of the ideal system, in which the various elements fit properly together and from which unnecessary distortions have been eliminated.
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/L 412267 Institute for Fiscal Studies (paul_j@ifs.org.uk) Search for more papers by this author. 0000127833 00000 n
Gareth Myles. Thinking of the system as a whole has at least three important consequences. This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system. Mirrlees Review1 are briefly described in the next section.
James Alexander Mirrlees erhielt 1996 zusammen mit William Vickrey den Preis für Wirtschaftswissenschaften der schwedischen Reichsbank im Gedenken an Alfred Nobel für seine Beiträge zur ökonomischen Theorie von Anreizen bei unterschiedlichen Graden von Information der Marktteilnehmer.. Seine Ergebnisse hatten direkten Einfluss auf die Tarifpolitik von Versicherungen … 113 0 obj xref
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0000002013 00000 n It concluded Britain’s tax system is ripe for reform in ways that could significantly improve people’s welfare and the performance of the economy.
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