Tax By Design


Book Description

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.




Tax by Design for the Netherlands


Book Description

"This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.




Dimensions of Tax Design


Book Description

The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --







Dimensions of Tax Design


Book Description

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




Tax Design and Administration in a Post-BEPS Era


Book Description

In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.




Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective


Book Description

This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.







Tax Law Design and Drafting, Volume 1


Book Description

The second of two volumes dealing with tax law on comparative basis. The present volume focuses on income tax. It also deals with two specialized income tax topics : inflation adjustment and presumptive taxation.




Tax Compliance by Design


Book Description