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The Mirrlees Review: Conclusions and Recommendations for Reform *
Author(s) -
Mirrlees James,
Adam Stuart,
Besley Timothy,
Blundell Richard,
Bond Stephen,
Chote Robert,
Gammie Malcolm,
Johnson Paul,
Myles Gareth,
Poterba James
Publication year - 2011
Publication title -
fiscal studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.63
H-Index - 40
eISSN - 1475-5890
pISSN - 0143-5671
DOI - 10.1111/j.1475-5890.2011.00140.x
Subject(s) - ideal (ethics) , public economics , economics , political science , law
This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system. The characteristics that a good tax system should possess are described and used to assess the current UK system. A package of reforms for the UK system which will move it closer to the ideal is proposed. Issues related to transition and to practical implementation of the reform package are discussed.