should be presented in the form of an expert report to a government.
explore in depth a tax reform.
expected to select a particularly important tax reform for any national or subnational jurisdiction around the world.critically analyse it and provide policy recommendations to address the problem.
include a clear statement of the issue.
description of alternative tax treatments including those recommended in current tax reform proposals.
an evaluation of current and proposed treatments that draws on the relevant academic literature found in your literature search.
a recommended policy change (or a recommendation to maintain the status quo and reject reform alternatives).
a thorough justification of your recommendation.
On-line Resources:
Institute for Fiscal Studies (IFS): www.ifs.org.uk
Institute for Fiscal Studies, Mirrlees Review: Reforming the Tax System for the 21st Century:
Volume 1 (2010): Dimensions of Tax Design
Volume 2 (2011): Tax by Design. Oxford University Press, Oxford. Available online at: www.ifs.org.uk/mirrleesReview
Tax Policy Center: www.taxpolicycenter.org
International Bureau for Fiscal Documentation database: www.ibfd.org.uk
OECD ilibrary database: www.oecd-ilibrary.org/statistics
LexisNexis database
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