000			02259cam a2200409 a 4500
999			_c4509 _d4509
001			17361994
003			SUN
005			20180829143620.0
008			120626s2011 enka b 001 0 eng d
010			_a 2011276223
015			_aGBA8A5011 _2bnb
016	7		_a014707677 _2Uk
020			_a9780199553747
020			_a0199553742
035			_a(OCoLC)ocn755064508
040			_aUKMGB _cSUNLIB _dYDXCP _dCDX _dGUA _dBWX _dBDX _dRRP _dDLC
042			_alccopycat
043			_ae-uk---
050	0	0	_aHJ2601 _b.T28 2011
082	0	4	_a336.200941/ _223 _bMIR
245	0	0	_aTax by design : _bthe Mirrlees review / _cchair, Sir James Mirrlees ; authors, Stuart Adam ... [et al.].
260			_aOxford ; _aNew York : _bOxford University Press, _c2011.
300			_axvii, 533 p. : _bill. ; _c25 cm.
500			_a"Institute for Fiscal Studies."
504			_aIncludes bibliographical references (p. [504]-524) and index.
505	0		_a1. 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.
650		0	_aTaxation _zGreat Britain. _911539
650		0	_aFiscal policy _zGreat Britain. _911540
700	1		_aMirrlees, James A. _911541
700	1		_aAdam, Stuart. _911542
710	2		_aInstitute for Fiscal Studies (Great Britain) _911543
856	4	2	_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy1409/2011276223-b.html
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy1409/2011276223-d.html
906			_a7 _bcbc _ccopycat _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK