Tax by Design identifies what makes a good tax system for an open
developed economy in the 21st century and suggests how the UK tax
system could be reformed to move in that direction. The
recommendations stress the importance of neutrality and
transparency in tax design. It draws on the expert evidence from
the commissioned chapters and commentaries in Dimensions of Tax
Design. It also acknowledges the growing importance of globalised
markets and multinational corporations as well as the challenges
created by changing population demographics, the growth of new
technologies, and the broadened objectives of policy makers. The
Commission's work was directed by: Timothy Besley Richard Blundell
Malcolm Gammie James Poterba The Commission's editorial team:
Stuart Adam Stephen Bond Robert Chote Paul Johnson Gareth Myles
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