Normal view MARC view ISBD view

Tax by design : the Mirrlees review / chair, Sir James Mirrlees ; authors, Stuart Adam ... [et al.]. - Oxford ; New York : Oxford University Press, 2011. - xvii, 533 p. : ill. ; 25 cm.

"Institute for Fiscal Studies."

Includes bibliographical references (p. [504]-524) and index.

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

ISBN: 9780199553747 0199553742

LCCN: 2011276223

Nat. Bib. No.: GBA8A5011 bnb

Nat. Bib. Agency Control No.: 014707677 Uk

Subjects--Topical Terms:
Taxation--Great Britain.
Fiscal policy--Great Britain.

LC Class. No.: HJ2601 / .T28 2011

Dewey Class. No.: 336.200941/ / MIR