The Mirrlees Review had the remit to propose a comprehensive and consistent set of proposals for tax reform and to identify the characteristics that would make for a good tax system in an open developed economy. It should also consider how the British tax system might be reformed to move closer to that ideal.
The first of its two volumes, Dimensions of Tax Design, brings together the opinions of over fifty high-profile experts on a broad range of issues to do with tax reform. The second volume, Tax by Design, offers a series of recommendations for reforming the tax system in the directions proposed.
In this talk, Richard Blundell examines some of the review’s main findings and analyzes the role of evidence in arriving at its recommendations.