TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Tuesday, April 24, 2012

Auerbach Presents The Mirrlees Review Today at NYU

Alan Auerbach Auerbach(UC-Berkeley; visiting at NYU) presents The Mirrlees Review and The Mirrlees Review:  A U.S. Perspective at NYU today as part of its Colloquium Series on Tax Policy and Public Finance convened by Daniel Shaviro (NYU):

The recently completed Mirrlees Review was a considerable undertaking, resulting in two thick volumes. The first volume, Dimensions of Tax Design (2010), is a compilation of specially commissioned chapters dealing with different aspects of the tax system, and also includes the comments of discussants from the 2007 conference at which with these chapters were originally presented. The second volume, Tax by Design (2011), was written by the project’s editors and sets out the conclusions of the Mirrlees Review, including concrete proposals for reform. Although the Mirrlees Review formally focused on the UK tax system, its analysis and conclusions have much broader value, especially for advanced countries, like the United States, that have many of the characteristics and face many of the same issues of tax policy design. Like the Meade Committee’s review of the UK tax system undertaken over three decades ago (Institute for Fiscal Studies 1978), the Mirrlees Review, also done under the aegis of the Institute for Fiscal Studies, aimed to evaluate the UK tax system and consider potential reforms in light of the most recent economic developments and findings in the literature.

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