THE MIRRLEES REVIEW: A U.S. PERSPECTIVE

被引：9
|
作者：
Auerbach, Alan J. [1 ,2 ]
机构：
[1] Univ Calif Berkeley, Dept Econ, Berkeley, CA 94720 USA
[2] Univ Calif Berkeley, Sch Law, Berkeley, CA 94720 USA
来源：
NATIONAL TAX JOURNAL | 2012年 / 65卷 / 03期
关键词：
international taxation; tax reform; inequality; consumption taxation; Mirrlees Review; MARGINAL TAX RATES; INCOME TAXATION;
D O I：
10.17310/ntj.2012.3.07
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：685 / 708
页数：24
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