International Evidence Review on Housing Taxation
Published September 2018
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 (e.g. 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.