The Structure And Reform Of Direct Taxation

First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

The Structure and Reform of Direct Taxation presents the full findings and recommendations of the 'Meade' committee set up by The Institute for Fiscal Studies

Report and recommendations of the "Meade Committee" set up by The Intitute for Fiscal Studies. It examines the present structure of U.K. taxation and direct taxation systems in the developed world in general. Discusses how a good system should be defined and whether it is possible to establish a stable and equitable frame work of basic taxation within which a government can pursue separate social goals.