Dimensions of Tax Design: The Mirrlees Review

Edited by Institute for Fiscal Studies (ifs),

in OUP Catalogue from Oxford University Press

Abstract: 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 studies of 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 separate volume, Tax by Design. The Commission's work was directed by: Tim Besley Richard Blundell Malcolm Gammie James Poterba The Commission's editorial team: Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles Contributors to this volume - Stuart Adam, Institute for Fiscal Studies James Alt, Harvard University and Institute for Fiscal Studies Julian Alworth, Said Business School, Oxford University Orazio Attanasio, Institute for Fiscal Studies and University College London Alan Auerbach, University of California, Berkeley and Institute for Fiscal Studies James Banks, Institute for Fiscal Studies and University College London Richard Bird, University of Toronto Robin Boadway, Queen's University, Ontario and Institute for Fiscal Studies Mike Brewer, Institute for Fiscal Studies James Browne, Institute for Fiscal Studies Emma Chamberlain, 5 Stone Buildings, STEP, CIOT Sijbren Cnossen, University of Maastricht Claire Crawford, Institute for Fiscal Studies Ian Crawford, University of Oxford Helmuth Cremer, IDEI, University of Toulouse I Michael P. Devereux, University of Oxford and Institute for Fiscal Studies Peter Diamond, MIT and Institute for Fiscal Studies Ian Dickson, Burleigh Evatt Carl Emmerson, Institute for Fiscal Studies Chris Evans, Atax, University of New South Wales Judith Freedman, Worcester College, Oxford and Institute for Fiscal Studies Don Fullerton, University of Texas, Austin and Institute for Fiscal Studies Roger Gordon, University of California, San Diego Rachel Griffith, Institute for Fiscal Studies Jonathan Gruber, MIT Robert Hall, Stanford University John Hasseldine, University of Nottingham Jerry Hausman, MIT Christopher Heady, OECD and Institute for Fiscal Studies Richard Highfield, OECD James Hines, University of Michigan and Institute for Fiscal Studies Hilary Hoynes, University of California, Davis Harry Huizinga, Tilburg University Paul Johnson John Kay Michael Keen, International Monetary Fund and Institute for Fiscal Studies Guy Laroque, INSEE - CREST Andrew Leicester, Institute for Fiscal Studies Brian Mace, Former Policy Director, Inland Revenue and Member of Tax Law Review Committee Costas Meghir, University College London Jack Mintz, University of Calgary Robert Moffitt, John Hopkins University Pierre Pestieau, University of Liege David Phillips, Institute for Fiscal Studies Ian Preston, University College London and Institute for Fiscal Studies Peter Riddell, Emmanuel Saez, University of California, Berkeley and Institute for Fiscal Studies Agnar Sandmo, Norwegian School of Economics and Business Administration Jonathan Shaw, Institute for Fiscal Studies Andrew Shephard, Institute for Fiscal Studies Luke Sibieta, Institute for Fiscal Studies Helen Simpson, CMPO, Bristol and Institute for Fiscal Studies Joel Slemrod, University of Michigan and Institute for Fiscal Studies Stephen Smith, University College London and Institute for Fiscal Studies Peter Birch Sorensen, University of Copenhagen and Institute for Fiscal Studies Nicholas Stern, House of Lords and London School of Economics Guido Tabellini, University of Bocconi Chris Wales, Matthew Wakefield, Institute for Fiscal Studies Martin Weale, National Institute of Economic and Social Research David White, Victoria University of Wellington John Whiting, PriceWaterhouseCoopers and Chartered Institute of Taxation

Date: 2010
ISBN: 9780199553754
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