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The political economy of tax policy

Alt, J.; Preston, I.; Sibieta, L.; (2012) The political economy of tax policy. In: Mirrlees, J., (ed.) Tax By Design - The Mirrlees Review. Oxford University Press: Oxford, UK. (In press).

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Abstract

From book synopsis: 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.

Type:Book chapter
Title:The political economy of tax policy
ISBN-13:9780199553747
Publisher version:http://ukcatalogue.oup.com/product/9780199553747.do?keyword=tax+by+design&sortby=bestMatches
Language:English
UCL classification:UCL > School of Arts and Social Sciences > Faculty of Social and Historical Sciences > Economics

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