Dimensions of Tax Design The Mirrlees Review

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 studiesof 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 separatevolume, Tax by Design.The Commission's work was directed by:Tim BesleyRichard BlundellMalcolm GammieJames PoterbaThe Commission's editorial team:Stuart AdamStephen BondRobert ChotePaul JohnsonGareth Myles

The Institute for Fiscal Studies is a research institute which exists to provide top quality economic analysis independent of government, political party or any other vested interest. IFS exerts substantial influence through publications, the media, close contacts with civil servants and regular meetings with Cabinet and Shadow Cabinet members. The IFS promotes effective economic and social policies by understanding better their impact on individuals, families, businesses and the government's finances. Their findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

1. Stuart Adam, James Browne, and Christopher Heady: Taxation in the UKChris Evans: Commentary2. Mike Brewer, Emmanuel Saez and Andrew Shephard: Means-testing and tax rates on earningsHilary Hoynes: CommentaryGuy Laroque: CommentaryRobert Moffitt: Commentary3. Costas Meghir and David Phillips: Labour Supply and Taxes4. Ian Crawford, Michael Keen and Stephen Smith: Value Added Tax and ExcisesRichard Bird: CommentarySijbren Cnossen: CommentaryIan Dickson and David White: CommentaryJonathan Gruber: Commentary5. Don Fullerton, Andrew Leicester and Stephen Smith: Environmental TaxesPaul Johnson and Nicholas Stern: CommentaryAgnar Sandmo: Commentary6. James Banks and Peter Diamond: The Base for Direct TaxationRobert Hall: CommentaryJohn Kay: CommentaryPierre Pestieau: Commentary7. Orazio Attanasio and Matthew Wakefield: The Effects on Consumption and Saving of Taxing Asset Returns8. Robin Boadway, Emma Chamberlain and Carl Emmerson: Taxation of Wealth and Wealth TransfersHelmuth Cremer: CommentaryMartin Weale: Commentary9. Alan Auerbach, Michael P. Devereux and Helen Simpson: Taxing Corporate IncomeHarry Huizinga: CommentaryJack Mintz: Commentary10. Rachel Griffith, James Hines, and Peter Birch Sorensen: International Capital TaxationJulian Alworth: CommentaryRoger Gordon and Jerry Hausman: Commentary11. Claire Crawford and Judith Freedman: Small Business Taxation12. Jonathan Shaw, Joel Slemrod and John Whiting: Administration and ComplianceJohn Hasseldine: CommentaryRichard Highfield: CommentaryBrian Mace: Commentary13. James Alt, Ian Preston and Luke Sibieta: The Political Economy of Tax PolicyPeter Riddell: CommentaryGuido Tabellini: CommentaryChris Wales: Commentary