Publications

Mapping the literature on housing taxation in the UK and other OECD countries

The rise of housing as an asset class, including for owner occupiers, raises many social and policy relevant questions, including those related to housing taxation. If tax-advantaging housing leads to the under-accumulation of productive capital, then this may have an important impact on UK productivity performance but also on the efficiency of housing markets and the state of public finance. Moreover, over-accumulation of housing by some groups could have implications for under-occupation by others raising questions of resource misallocation,
progressivity and inequality, the distribution of the existing housing stock and tenure choices.

Author(s): Adriana Mihaela Soaita
Published: 13 March 2018
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