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Full Description
Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design. It also acknowledges the growing importance of globalised markets and multinational corporations as well as the challenges created by changing population demographics, the growth of new technologies, and the broadened objectives of policy makers.
The Commission's work was directed by:
Timothy Besley
Richard Blundell
Malcolm Gammie
James Poterba
The Commission's editorial team:
Stuart Adam
Stephen Bond
Robert Chote
Paul Johnson
Gareth Myles
Contents
1: Introduction
2: The Economic Approach to Tax Design
3: The 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: The Taxation of Household Savings
14: Reforming the Taxation of Savings
15: Taxes on Wealth Transfers
16: The Taxation of the Land and Property
17: Taxing Corporate Income
18: Corporate Taxation in an International Context
19: Small Business Taxation
20: Conclusions and Recommendations for Reform
Reference
Index
