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The Mirrlees Review: A U.S. Perspective

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  • Auerbach, Alan J.

Abstract

The recently completed Mirrlees Review focuses on reforming the UK tax system. It represents an unusual blend of “best practice” application of economic theory and evidence to realistic policy design; it lays out policy proposals with sufficient justification and specificity that they go well beyond a statement of principles for reform. This paper examines the lessons that can be drawn from the analysis and conclusions of the Mirrlees Review, which have broad value especially for advanced countries like the United States that share many of the characteristics of the UK and face many of the same issues of tax policy design.

Suggested Citation

  • Auerbach, Alan J., 2012. "The Mirrlees Review: A U.S. Perspective," National Tax Journal, National Tax Association, vol. 65(3), pages 685-708, September.
  • Handle: RePEc:ntj:journl:v:65:y:2012:i:3:p:685-708
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    References listed on IDEAS

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    1. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, pages 165-190.
    2. Erosa, Andres & Gervais, Martin, 2002. "Optimal Taxation in Life-Cycle Economies," Journal of Economic Theory, Elsevier, vol. 105(2), pages 338-369, August.
    3. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "The Optimal Income Taxation of Couples," Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
    4. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
    5. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
    6. David Bradford, 2004. "The X Tax in the World Economy," Books, American Enterprise Institute, number 51639.
    7. Saez, Emmanuel, 2002. "The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes," Journal of Public Economics, Elsevier, pages 217-230.
    8. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
    9. Alan D. Viard & Robert Carroll, 2012. "Progressive Consumption Taxation: The X Tax Revisted," Books, American Enterprise Institute, number 10533.
    10. Alan Auerbach & Michael P. Devereux & Helen Simpson, 2007. "Taxing Corporate Income," CESifo Working Paper Series 2139, CESifo Group Munich.
    11. Emmanuel Saez, 2001. "Using Elasticities to Derive Optimal Income Tax Rates," Review of Economic Studies, Oxford University Press, vol. 68(1), pages 205-229.
    12. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, pages 55-75.
    13. repec:aei:rpbook:33699 is not listed on IDEAS
    14. Aghion, Philippe & Tirole, Jean, 1997. "Formal and Real Authority in Organizations," Journal of Political Economy, University of Chicago Press, vol. 105(1), pages 1-29, February.
    15. Diamond, Peter A, 1998. "Optimal Income Taxation: An Example with a U-Shaped Pattern of Optimal Marginal Tax Rates," American Economic Review, American Economic Association, pages 83-95.
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    Cited by:

    1. CREMER, Helmuth & PESTIEAU, Pierre, 2016. "Taxing Pensions," CORE Discussion Papers 2016006, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. Clausing, Kimberly A., 2013. "Who Pays the Corporate Tax in a Global Economy?," National Tax Journal, National Tax Association, pages 151-184.
    3. Petutschnig, Matthias & Rünger, Silke, 2017. "The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis," arqus Discussion Papers in Quantitative Tax Research 221, arqus - Arbeitskreis Quantitative Steuerlehre.

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