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Tax By Design

Tax By Design

ISBN 9780199553747
Publication Date
Purchase Type Buy New
Publisher Oxford University Press UK
Author(s)
Overview
Tax by Design presents a coherent picture of tax reform whose aim is 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. The recommendations stress the importance of neutrality and transparency in tax design. Drawing on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design, the book provides a coherent and integrated view of tax reform. 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.
Overview
Tax by Design presents a coherent picture of tax reform whose aim is 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. The recommendations stress the importance of neutrality and transparency in tax design. Drawing on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design, the book provides a coherent and integrated view of tax reform. 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.
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