Rethinking housing taxation - a policy discussion paper

By: Thomas Crawshaw  Published: November 2009

Housing taxation is central to housing policy and could play a key role in tackling issues such as instability in the housing market and housing affordability pressures. With housing and economic policy under review, informed and accessible debate on housing taxation is urgently needed.


The focus of this paper is on the way in which the taxation system affects access to, and demand for, housing. It considers potential reforms across six key areas of housing taxation: council tax, stamp duty, capital gains tax, taxation of rental income, inheritance tax and housing tax credits.


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