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Taxation. Write an essay in which you explain what you believe are the desirable attributes of a good tax system, focusing on the United Kingdom.

Taxation. Write an essay in which you explain what you believe are the desirable attributes of a good tax system, focusing on the United Kingdom.
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Write an essay in which you explain what you believe are the desirable attributes of a good tax system, focusing on the United Kingdom.
(Starting to consider what will happen when the UK leaves the EU. “Brexit”)
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Further guidance:
-You should construct your framework by referring to, and critically discussing, the work of others. Your essay should make clear what you believe the role and purpose of tax to be.
– You can use diagrams and charts if you believe these will help to illustrate your framework
– Do not include specific reform proposals in your answer(e.g.,abolishing corporation tax; simplifying income tax). The purpose of the essay is to build a framework that you can use to analyse the UK tax system and make reform proposals for future purposes. The essay is about building an analytical framework.
-Materials and sources from outside of the United Kingdom are useful but remember that your framework should be written with the position of the United Kingdom in mind.
-Your choice of structure is important. Some structures may be better than others if, for example, they help you avoid repetition or they help you to better explain the choices you have made in designing your framework.
-You can write your essay using “I”.
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The following resources are provided to get you started and are designed to provide examples of the different sources and materials that are available:
1. (a) S. Smith, Taxation: A Very Short Introduction (Oxford: OUP, 2015). A very good (and short) introduction to tax policy and theory.
2. (b) R. Murphy, The Joy of Tax (London:BantamPress,2015),chapter6(“The under pinning sofa good tax system”).
3. (c) Christian Aid, Tax for the Common Good. You can download this report free of charge (see https://www.christianaid.org.uk/resources/churches/tax?for?the?common?good.aspx). This report illustrates how ethical values and religious principles can underpin discussion about what makes a good tax system. There are, of course, other ethical values and religious principles.
(d) OECD,Addressing the Tax Challenges of the Digital Economy,2014,chapter2(“Fundamental Principles of Taxation”) available free of charge here: https://www.oecd? ilibrary.org/docserver/download/2314251ec005.pdf

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