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Housing taxation and support for housing costs

Book chapter

This paper is a chapter in the report Budget Perspectives 2014, published by the Economic and Social Research Institute in Dublin.

The taxation of housing and support for housing costs are important policy issues. They are also live issues in both the UK and Ireland, with significant and controversial reforms recently proposed, implemented or due to be implemented in both countries. This paper considers how housing should be taxed and how support for low-income families with their housing costs should be provided. It draws heavily on work done by the author and others for Tax by Design, the final report of the Mirrlees Review of taxation. Like the Mirrlees Review, it uses the UK as a case study to apply principles that are intended to be relevant to any developed economy in the 21st century.

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Presentation
This presentation was given at the 'Budget Perspectives 2014' conference, held by the Economic and Social Research Institute in Dublin on 25 June.
Presentation
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.
Newspaper article
In this article for The Sunday Post, Stuart Adam argues that council tax valuations should be brought up to date and the tax levied in proportion to those values.
Presentation
This presentation was given at a meeting of the Commission on Local Tax Reform held in Edinburgh on 19 May 2015.
Presentation
This presentation is one of a series on the economics of tax policy.