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.

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