Knowledge@SMU

Authors

Knowledge@SMU

Publication Type

Journal Article

Publication Date

11-2011

Abstract

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.

Disciplines

Accounting | Business | Finance and Financial Management

Copyright Owner and Holder

Copyright © Singapore Management University 2012

Article ID

1392

Subject(s)

Finance and Accounting

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