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Mirrlees Review

The aim of this review is to bring together a high-profile group of international experts and younger researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction.

PLEASE NOTE: the presentations below represent draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

Related outputs

Observation
Giving the annual CTA (Chartered Tax Adviser) Address, IFS director Paul Johnson sets out some of the numerous ways in which tax policy in recent years has unnecessarily made the tax system more complicated, less efficient and less transparent.
Presentation
This paper was given at the Chartered Tax Advisers' Address in London on 13 May 2014.
IFS Working Paper W14/09
This paper considers the development of tax policy in the UK over the last decade.
Presentation
This presentation was given at Central European University, Budapest, on 7th March 2014.
Presentation
This talk was given at a breakfast briefing on tax reform organised by the TaxPayer's Alliance in London on 20 November 2013.
Presentation
This presentation was given at the 'Budget Perspectives 2014' conference, held by the Economic and Social Research Institute in Dublin on 25 June.
External publication
Drawing on the seminal Mirrlees Review, this report sets out the basic principles of good tax design and reform, with a particular focus on the implications for middle income countries such as Turkey.
Book chapter
Chapter 14 from the book, 'Advances in Economics and Econometrics: Tenth World Congress, Volume III: Econometrics', edited by Daron Acemoglu, Manuel Arellano and Eddie Dekel and published by Cambridge University Press in May 2013.
Presentation
This presentation was delivered at the Queen's International Institute on Social Policy, Kingston, Ontario.
Journal article | National Tax Journal
This article explains the proposals set out in the Mirrlees Review
Journal article | Tax Journal
We seek to identify what makes a good tax system for an open and developed economy in the 21st century and suggest how the UK tax system could be reformed to move in that direction.
Presentation
These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.
Presentation
These slides were delivered at the 21st Jacquemin Seminar in Brussels, organised by the European Commission. This seminar focused on the Mirrlees Review.
Presentation
This presentation was delivered at an IMF event, "Tax Reform in the U.K. and the U.S: Lessons from the Mirrlees Review".
Presentation
This presentation was delivered at an IMF event,
Presentation
This presentation was delivered at an IMF event,
Presentation
This presentation was delivered at an IMF event,
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
This paper compares and contrasts the UK's Mirrlees Review with major tax reviews that have taken place at about the same time in Australia (the Henry Review) and New Zealand (the Tax Working Group Review).
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
This commentary reflects on the recommendations of the Mirrlees Review on tax reform, with a special focus on capital income taxation.
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is ...
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
The objective of this commentary is to explore the relationship between the reforms proposed in Tax by Design and the recent academic literature.
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
This paper provides a summary of the conclusions and recommendations of the Mirrlees Review of the UK tax system.
Press release
In the deepest and most far reaching analysis of the UK tax system in more than 30 years, the Mirrlees Review puts the case for radical tax reform.
Book
Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it ...
Newspaper article
The Mirrlees review, the most comprehensive review of tax policy in 30 years published on Wednesday, argues the tax system has to be seen as just that: a system.
Presentation
This presentation was given on 27 May 2011 at a Keynote Panel on the Mirrlees Review convened as part of the Centre for Economic Policy Research's 2011 Public Policy Symposium, held in Zurich.
Journal article | Fiscal Studies, Vol. 32, No. 3, September 2011
This paper reviews Tax by Design. Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.
Presentation
Presentation
This presentation was delivered at the Department for Communities and Local Government.
Presentation
This presentation was delivered at an HM Treasury conference on 25 January 2011.
Presentation
This presentation was delivered at an HM Treasury conference on 25 January 2011.
Presentation
This presentation was delivered at an HM Treasury conference on 25 January 2011.
Presentation
This presentation was delivered at an HM Treasury conference on 25 January 2011.
Presentation
This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
Presentation
This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
Presentation
This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
Presentation
This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
Presentation
This presentation was delivered at the Mirrlees Review launch of findings, 10 November 2010.
Press release
Britain's tax system is ripe for reform in ways that could significantly increase people's welfare and improve the performance of the economy.
Book
Dimensions of Tax Design volume one of the Mirrlees Review, is a collection of papers from high profile researchers analysing the different aspects and characteristics of the tax system. This expert evidence informs the conclusions of the review in Tax by Design, which recommends how the tax system ...
Presentation
This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
Presentation
This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
Presentation
This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
Presentation
This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
Presentation
This presentation was delivered as part of an invited session at the 10th World Congress of the Econometric Society in Shanghai.
Presentation
This presentation was given at the University of Oxford's CBT summer conference, July 2010.
Presentation
We draw upon the Mirrlees Review of the tax system to examine how the Government might want to think about raising extra revenue.
Observation
Now that the Office for Budget Responsibility has delivered its judgement that the structural hole in the public finances is slightly larger than Alistair Darling claimed in his final Budget in March, attention turns to how George Osborne might go about filling it in his first Budget next week.
Presentation
This presentation was an invited Address at the Canadian Economics Association Meetings, Quebec, June 2010.
Presentation
This presentation was the Presidential address at the Society for Labor Economics, World Meeting in London, June 2010.
Presentation
This presentation was given to a CERGE conference in Prague, April 8th 2010.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Presentation
This presentation was given at the Paris School of Economics on April 1st 2010.
Book chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Presentation
This presentation was given to the EU Working Group on Taxation, in Brussels, March 30th 2010.
Presentation
This presentation was given at the University of Essex on March 17th, 2010
Presentation
This presentation was given at a seminar at NYU, on March 10th 2010
Presentation
This presentation was given at a Public Economics Seminar, at MIT, on March 7th 2010
Presentation
This presentation was given at the University of Bergen, January 17th - 25th 2010
Presentation
This lecture was given at the AEA Meetings in Atlanta, January 2010.
Presentation
This presentation was a keynote speech at the conference, Economic policy in the modern welfare state.
Presentation
This presentation was given at the Hanasaari Cultural Centre at the workshop, Taxation, Public Provision and the Future of the Nordic Welfare Model.
Presentation
This presentation was given at the Skattesforum 2009 (research forum on taxation) organised by the Research Council of Norway.
Presentation
Robert Chote, Director of IFS, delivered this key note speech at a CBI tax conference, 'Is the corporate tax system fit for purpose', on 13 October 2008.
Press release
Abolishing zero and reduced rates of VAT would cut compliance and administration costs for business and government, interfere less with people's spending decisions, and raise enough revenue both to improve the living standards of poorer families and to cut other taxes by £11 billion, ...
Newspaper article
This article was published in the Tax Adviser on 1st June 2008.
Presentation
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
Presentation
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
Presentation
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
Presentation
Presentation given at a special session on the Mirrlees Review at the RES annual conference 2008.
IFS Working Paper W08/04
In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus.
Presentation
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
Presentation
Presentation given at the International Symposium on Tax Reform, Tokyo 2008.
External publication
It is possible to employ either income or expenditure as the base for personal taxation.
Presentation
Presentation
Presentation
Presentation
Presentation
This conference featured a number of authors involved in the Review.
Presentation
This presentation was given at a conference in Dublin, run by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
Presentation
This presentation was prepared for a conference organised by the Foundation for Fiscal Studies, in association with the Irish Taxation Institute.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Conference paper
This paper forms part of a special study for the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Presentation
This presentation was delivered at the IFS Residential Conference 2007.
Conference paper
This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.
Journal article | Fiscal Studies, Vol. 27, No. 4, December 2006
This paper was delivered as the IFS annual lecture in September 2006.
Presentation
This paper was given as the ICAEW Hardman Memorial Lecture 2006.
Report
This report takes a broad overview of the UK environmental tax system as it exists in 2006.
Presentation
Mimeo
Presentation
Presentation
Presented at the first meeting of the Mirrlees Review team.
Presentation
Presentation
Press release
Taxing inheritance may be unpopular, but it has an important role to play in the tax system, Alan Auerbach, Professor of Economics and Law at the University of California at Berkeley, argues in the Institute for Fiscal Studies' 2006 annual lecture.
Conference paper
This paper was given as the IFS annual lecture in September 2006.
Book
This book uses economic analysis to examine the problems facing the British tax system, and offers a strategy for reform.
Book
This is the report of a committee chaired by Professor James Meade, whose remit was to make a study of the UK tax system as whole.