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  <titleInfo>
    <title>Tax by design</title>
    <subTitle>the Mirrlees review</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Mirrlees, James A.</namePart>
  </name>
  <name type="personal">
    <namePart>Adam, Stuart.</namePart>
  </name>
  <name type="corporate">
    <namePart>Institute for Fiscal Studies (Great Britain)</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
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    <place>
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    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>Oxford University Press</publisher>
    <dateIssued>2011</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
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    <extent>xvii, 533 p. : ill. ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">chair, Sir James Mirrlees ; authors, Stuart Adam ... [et al.].</note>
  <note>"Institute for Fiscal Studies."</note>
  <note>Includes bibliographical references (p. [504]-524) and index.</note>
  <subject>
    <geographicCode authority="marcgac">e-uk---</geographicCode>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <geographic>Great Britain</geographic>
  </subject>
  <subject authority="lcsh">
    <topic>Fiscal policy</topic>
    <geographic>Great Britain</geographic>
  </subject>
  <classification authority="lcc">HJ2601 .T28 2011</classification>
  <classification authority="ddc" edition="23">336.200941</classification>
  <identifier type="isbn">9780199553747</identifier>
  <identifier type="isbn">0199553742</identifier>
  <identifier type="lccn">2011276223</identifier>
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