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Housing taxation


This presentation was given at an Economic and Social Research Council / British Academy event on 'UK housing: setting out the challenge' held in London on 29 October 2014.

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Book chapter
This paper is a chapter in the report Budget Presepectives 2014, published by the Economic and Social Research Institute in Dublin.
Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it ...