The Meade Report After Two Years

John Kay

Fiscal Studies, 1980, vol. 1, issue 3, 47-59

Abstract: The direct tax structure of the UK has grown by continuous accretion since its principal elements were set out by Addington in 1803. The government has never undertaken a fundamental reappraisal of the basis of direct taxation: the Meade Report was an attempt to make up for this government failure. In this article, I try to assess the objectives and success of the exercise, and take the opportunity to reply to some criticisms of it.

Date: 1980
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