A competent tax system should meet an economy's fiscal needs, but that cannot exist without a tax design that understands, pre-empts, and ultimately shapes human behaviours. Drawing from the UK's Mirrlees Review, Richard Blundell, research director at the London-based Institute of Fiscal Studies, delivered a lecture at Singapore Management University's School of Economics on the principles of the tax reform, and the challenges that await governments in formulating a coherent and economically efficient tax structure.
Accounting | Business | Finance and Financial Management
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Copyright © Singapore Management University 2012
Finance and Accounting
Designing a more efficient and fairer tax system. (2011). Knowledge@SMU.
Available at: http://ink.library.smu.edu.sg/ksmu/45