TY - BOOK AU - Mirrlees,James A. AU - Adam,Stuart ED - Institute for Fiscal Studies (Great Britain) TI - Tax by design: the Mirrlees review SN - 9780199553747 AV - HJ2601 .T28 2011 U1 - 336.200941 23 PY - 2011/// CY - Oxford, New York PB - Oxford University Press KW - Taxation KW - Great Britain KW - Fiscal policy N1 - "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 UR - http://www.loc.gov/catdir/enhancements/fy1409/2011276223-b.html UR - http://www.loc.gov/catdir/enhancements/fy1409/2011276223-d.html ER -