Designing a more efficient and fairer tax system

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

Licece/Creative Commons Licence

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.

Article ID

1392

Subject(s)

Finance and Accounting

Citation

Knowledge@SMU. Designing a more efficient and fairer tax system. (2011).
Available at: https://ink.library.smu.edu.sg/ksmu/45