Tax By Design —— The Mirrlees Review

----- 被设计的税收：米尔利斯评论

ISBN: 9780199553747 出版年：2011 页码：552 Oxford University Press

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.