Please, note that the reference ¡­

Please, note that the reference to the appendix in Brewer et al. is to the appendix on pp 164-168. It refers to some things in the main text, which, accordingly, you also have to read. The easiest way to access it may be to google Mirrlees Review or go to ifs.org.uk Then the Mirrlees Review will appear and you can click Dimension of Tax Design and find the paper by Brewer et al.