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National tax journal
Based on the best available theory and evidence, the Mirrlees Review sets out a comprehensive set of proposals for tax reform. While focused on the UK, its analysis and conclusions bear directly on the policy debate in other developed countries. The Review proposes a move to a more neutral tax system. Key ingredients include adjusting the personal tax and welfare system to achieve redistribution more effi ciently, imposing VAT on a broader base of consumption at a single rate, targetingdoi:10.17310/ntj.2012.3.06 fatcat:iijdmubzfzbb5jozfwbxbhz2aq