Description
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 Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles
About the Author
Sir James Mirrlees is a Fellow of Trinity College and Emeritus Professor of Political Economy at the University of Cambridge, Laureate Professor at the University of Melbourne, and Distinguished Professor-at-Large at the Chinese University of Hong Kong. He is a Fellow of the British Academy and past President of the Econometric Society, the Royal Economic Society, and the European Economic Association, and has been awarded numerous honorary degrees. Working primarily on the economics of incentives and asymmetric information, he founded the modern theory of optimal taxation, and was the joint winner of the Nobel Prize for Economics in 1996. He was knighted in 1997 for contributions to economic science. In 2009, he was appointed Founding Master of the Morningside College of the Chinese University of Hong Kong.
Reviews
An extraordinary review of the tax system ... the most comprehensive and devastating indictment of the current situation. * Will Hutton, The Observer *
Book Information
ISBN 9780198816386
Author Institute for Fiscal Studies
Format Paperback
Page Count 554
Imprint Oxford University Press
Publisher Oxford University Press
Weight(grams) 1g
Dimensions(mm) 231mm * 156mm * 30mm
About the Author
Sir James Mirrlees is a Fellow of Trinity College and Emeritus Professor of Political Economy at the University of Cambridge, Laureate Professor at the University of Melbourne, and Distinguished Professor-at-Large at the Chinese University of Hong Kong. He is a Fellow of the British Academy and past President of the Econometric Society, the Royal Economic Society, and the European Economic Association, and has been awarded numerous honorary degrees. Working primarily on the economics of incentives and asymmetric information, he founded the modern theory of optimal taxation, and was the joint winner of the Nobel Prize for Economics in 1996. He was knighted in 1997 for contributions to economic science. In 2009, he was appointed Founding Master of the Morningside College of the Chinese University of Hong Kong.
Reviews
An extraordinary review of the tax system ... the most comprehensive and devastating indictment of the current situation. * Will Hutton, The Observer *
Book Information
ISBN 9780198816386
Author Institute for Fiscal Studies
Format Paperback
Page Count 554
Imprint Oxford University Press
Publisher Oxford University Press
Weight(grams) 1g
Dimensions(mm) 231mm * 156mm * 30mm
