International evidence review on housing taxation

This review has been undertaken as part of a broader range of evidence reviews for the UK Collaborative Centre for Housing Evidence (CaCHE) and contributes to one of the seven themes of the Centre – Housing and the Economy. More specifically, the report considers the economic effects and incidence of selected forms of housing taxation, with a focus on both the UK and international experience. Previous research from the Mirrlees Review identified five key properties of taxation: neutrality, fairness, transparency, efficiency and practicality. These are discussed in the context of the UK housing market.

Author(s): Jeffrey Matsu, Barry Naisbitt, Cyrille Leonel
Published: 28 September 2017
Categorised in: Taxation
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