Value Added Tax VAT Mirrlees, J. VAT The Mirrlees Review The Structure and Reform of Direct Taxation Report of a Committee chaired by Professor J. E. Meade Dimensions of Tax Design Mirrlees

2010 Tax by Design Mirrlees 2011 Mirrlees 2011 VAT VAT Mirrlees 2011 Smith, A. Mirrlees 2010 Mirrlees 2011, p. 22.

1776 welfare fairness Mirrlees 2011 VAT Smith 1776, p. 777 778. Mirrlees 2011, p. 45. ibid. p. 36. VAT excise duty

Mirrlees 2011 VAT Mirrlees 2011 VAT VAT VAT VAT broader-based uniform EU EU VAT vehicle excise duties HM Treasury 2014, Chart 2: Government receipts 2014 15, p. 5.

VAT IMF Financial Activities Tax: FAT IMF Financial Stability Contribution: FSC VAT VAT VAT VAT Mirrlees 2010, p. 337. Mirrlees 2011, p. 214.

base structure VAT differentiation Mirrlees 2010 Diamond-Mirrlees 1971 Diamond-Mirrlees VAT EU VAT Hindriks and Myles 2013, p. 514.

VAT Mirrlees 2010, p. 284.

Mirrlees 2011, p. 155. n. 10. Hindriks and Myles 2013, p. 509 523.

Corlett and Hague 1953

fairness fairness egalitarian

VAT Mirrlees 2010 VAT VAT Mirrlees 2011, p. 158. Mirrlees 2010, p. 284 285.

Atkinson-Stiglitz 1976 ibid. p. 285. Mirrlees 2010, p. 286.

VAT effort ibid. p. 287.

single rate excise duty Mirrlees 2011, p. 161. ibid. p. 161 Mirrlees 2011, p. 166. Mirrlees 2011, p. 163.

tortilla chips Mirrlees 2010 VAT VAT EU Mirrlees 2010 VAT

VAT VAT VAT VAT credit VAT VAT exemption VAT VAT reclaim VAT EU Mirrlees 2010, p. 291 292. ibid. p. 293. VAT VAT VAT ibid. p. 296 ibid. p. 297.

fuel poverty Mirrlees 2010. Figure 4.1 Figure 4.2 VAT VAT ibid. p. 298 299. VRR Compliance Efficiency Ratio VAT VRR VRR VAT Revenue Ratio VAT VAT VAT VAT... OECD 2012, Table 4.1, pp. 113. ibid. p. 300. ibid. p. 301.

Average tax losses s p.w. 0.00 5.00 10.00 15.00 20.00 25.00 30.00 1 2 3 4 5 6 7 8 9 10 Average tax losses s p.w. Average tax losses of disposable income Income deciles Figure 4.1, Mirrlees 2010 0.00 2.00 4.00 6.00 8.00 10.00 12.00 Average tax losses of disposable income VAT ibid. p. 302 303.

Average tax gains / losses s p.w. 15.00 10.00 5.00 0.00 5.00 10.00 15.00 20.00 25.00 30.00 5 1 2 3 4 6 7 8 9 10 Average tax gains / losses s p.w. Average tax gains / losses of disposable income Income deciles Figure 4.2, Mirrlees 2010 6.00 4.00 2.00 0.00 2.00 4.00 6.00 8.00 10.00 12.00 Average tax gains / losses of disposable income Mirrlees 2011 Mirrlees 2010 ibid. p. 351.

leisure goods household goods and services ibid. p. 288 289. ibid. p. 350. ibid. p. 351.

Mirrlees 2010 GST Goods and Services Tax Mirrlees 2011 Mirrlees 2011 Mirrlees 2010 VAT VAT ibid. p. 351. ibid. p. 351. ibid. p. 390. VVR. OECD 2012, Table 4.1, pp. 113.

VAT VAT well off VAT.

........ VAT VAT Mirrlees 2011, p. 218.

8 7 6 5 4 3 2 1 rise in non-housing expenditure LH axis rise in income LH axis Cash gain / loss / week, RH axis 8 6 4 2 0 2 4 6 0 Poorest 2 3 4 5 6 7 8 9 Richest Income decile group Figure 9.1. Effect of reform by income decile 8 Figure 9.1, Mirrlees 2011 Figure 9.1 VAT VAT ibid. p. 219.

8 7 6 5 4 3 2 1 rise in non-housing expenditure LH axis rise in income LH axis Cash gain / loss / week, RH axis 8 6 4 2 0 2 4 6 0 Poorest 2 3 4 5 6 7 8 9 Richest Expenditure decile group Figure 9.2. Effect of reform by expenditure decile 8 Figure 9.2, Mirrlees 2011 Figure 9.2 Figure 9.1

Mirrlees 2011 VAT ibid. p. 217.

VAT VAT VAT VAT broader-based uniformity VAT Mirrlees 2010 Mirrlees 2011 VAT ibid. p. 229.

Mirrlees 2010 GST Mirrlees 2011 VAT Give credit where credit is due ibid. p. 230. Mirrlees 2010, p. 404. Mirrlees 2011, p. 230.

late comer ISSUE BRIEF NUMBER 790 2013.5.23. VAT pdf 20090721 Atkinson, A. and Stiglitz, J. 1976 The Design of Tax Structure: Direct versus Indirect Taxation, Journal of Public Economics, 6, 55 75. Hindriks and Myles 2013, p. 524 530.

Corlett, W. and Hague, D. 1953 Complementarity and the Excess Burden of Taxation, Revew of Economic Studies, 21, 21 30. Diamond, P. and Mirrlees, J. 1971 Optimal Taxation and Public Production I; Production Efficiency, II Tax Rules, American Economic Review, 61, 8 27 and 261 78. Hindriks, J. and Myles, G. 2013 Intermediate public economics. MIT Press. HM Treasury 2014 BUDGET 2014, march 2014 Mead, J. 1978 The Structure and Reform of Direct Taxation: Report of a Committee chaired by Professor J. E. Meade for the Institute for Fiscal Studies, George Allen & Unwin. Mirrlees, J. 2010 Dimensions of Tax Design: The Mirrlees Review, Oxford University Press for Institute for Fiscal Studies. 2011 Tax by Design: The Mirrlees Review, Oxford University Press for Institute for Fiscal Studies. OECD 2012 Consumption Tax Trends 2012: VAT / GST and excise rates, trends and administration issues, OECD Publishing, 2012. Smith, A. 1776 The Wealth of Nations. Edited by E. Cannan. THE MODERN LIBRARY BOOKS The best of the World s Best Books NEW YORK.