Tax by design
Subtitle: the Mirrlees review
By: chair, Sir James Mirrlees ; authors, Stuart Adam ... [et al.].
Contributors: Institute for Fiscal Studies (Great Britain)
Publisher: Oxford University Press
Published: 2011
Place of publication: Oxford; New York
Language: eng
Number of pages: 533
ISBN-13: 9780199553747
Subjects: Taxation; Fiscal policy
Notes: "Institute for Fiscal Studies."

Includes bibliographical references (p. [504]-524) and index.
Table of contents: title: 1. Introduction; title: 2. Economic Approach to Tax Design; title: 3. Taxation of Labour Earnings; title: 4. Reforming the Taxation of Earnings in the UK; title: 5. Integrating Personal Taxes and Benefits; title: 6. Taxing Goods and Services; title: 7. Implementation of VAT; title: 8. VAT and Financial Services; title: 9. Broadening the VAT Base; title: 10. Environmental Taxation; title: 11. Tax and Climate Change; title: 12. Taxes on Motoring; title: 13. Taxation of Household Savings; title: 14. Reforming the Taxation of Savings; title: 15. Taxes on Wealth Transfers; title: 16. Taxation of Land and Property; title: 17. Taxing Corporate Income; title: 18. Corporate Taxation in an International Context; title: 19. Small Business Taxation; title: 20. Conclusions and Recommendations for Reform.