International evidence review on housing taxation
This report examines three different aspects of housing taxation, in terms of their neutrality, fairness, transparency, efficiency and practicality.
The first area is a property transfer tax (for example, Stamp Duty Land Tax); the second is capital gains tax on residential property; the third is the interaction between taxation and the quality of the private rented sector. The report concludes with some key areas for further research.
Authors: Cyrille Lenoel (NIESR), Jeffrey Matsu (RICS) and Barry Naisbitt (NIESR)
For an overview of the report, watch this short video with co-author, Jeffrey Matsu.
Date: September 25, 2018 11:20 am
Author(s): Cyrille Lenoel, Jeffrey Matsu and Barry Naisbitt
Tags: Evidence Review
Categorised in: Economy« Back to publications