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International capital taxation
Griffith, Rachel; Hines, James R.; Sørensen, Peter Birch - In: Dimensions of tax design : the Mirrlees review, (pp. 914-1027). 2010
Persistent link: https://www.econbiz.de/10003997325
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Small business taxation
Crawford, Claire; Freedman, Judith - In: Dimensions of tax design : the Mirrlees review, (pp. 1028-1099). 2010
Persistent link: https://www.econbiz.de/10003997326
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Administration and compliance
Leonard, Jonathan S.; Slemrod, Joel; Whiting, John - In: Dimensions of tax design : the Mirrlees review, (pp. 1100-1203). 2010
Persistent link: https://www.econbiz.de/10003997329
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The political economy of tax policy
Alt, James E.; Preston, Ian; Sibieta, Luke - In: Dimensions of tax design : the Mirrlees review, (pp. 1204-1315). 2010
Persistent link: https://www.econbiz.de/10003997333
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The design of capital income taxation : reflections on the Mirrlees review
Keuschnigg, Christian - 2011
This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital income taxation. Regarding the alternatives of moving to a consumption based tax system, the commentary discusses the relative merits of choosing an ACE system (allowance for...
Persistent link: https://www.econbiz.de/10009242150
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The design of capital income taxation : reflections on the Mirrlees review
Keuschnigg, Christian - 2011
Persistent link: https://www.econbiz.de/10009306954
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
Persistent link: https://www.econbiz.de/10011402077
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How should commodities be taxed? : a counter-argument to the recommendation in the Mirrlees Review
Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - In: Oxford economic papers 67 (2015) 2, pp. 455-478
Persistent link: https://www.econbiz.de/10011346182
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The Mirrlees Review
Feldstein, Martin S. - In: Journal of economic literature 50 (2012) 3, pp. 781-790
Persistent link: https://www.econbiz.de/10009696505
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The Mirrlees Review: a US perspective
Auerbach, Alan J. - In: National tax journal 65 (2012) 3, pp. 685-708
Persistent link: https://www.econbiz.de/10009659790