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Labor Supply and Taxation$
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Richard Blundell, Andreas Peichl, and Klaus F. Zimmermann

Print publication date: 2016

Print ISBN-13: 9780198749806

Published to Oxford Scholarship Online: June 2016

DOI: 10.1093/acprof:oso/9780198749806.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 28 July 2021

Tax Policy Reform

Tax Policy Reform

The Role of Empirical Evidence

Chapter:
(p.19) 1 Tax Policy Reform
Source:
Labor Supply and Taxation
Author(s):

Steven Suskin

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198749806.003.0002

This chapter highlights the role of empirical evidence in tax policy design in the context of the Mirrless Review of tax reform. Motivated by the aim to develop a broad set of principles for what makes a good tax system, the Review attempts to base tax reform on the large body of economic theory and empirical evidence. The chapter examines the role of evidence used in the derivation of the recommendations for reform by focusing on five different topics which concerns all aspects of the tax system and earnings taxation: key margins of adjustment, measurement of effective tax rates, the importance of information and complexity, evidence on the size of responses, and implications from theory for tax design.

Keywords:   empirical evidence, tax policy design, Mirrless Review, tax reform, tax system, economic theory, earnings taxation

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