科研之友
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摘要
This paper re-considers the arguments for reforming housing taxation in the UK on the basis of a review of evidence on the macro-and micro-economic effects of homeownership. The paper then examines the political economy of feasible tax reform. This currently involves a context of extreme fiscal pressure and a political system wedded to the housing tax status quo. The paper concludes by suggesting elements of a strategy to progress a much-needed debate on taxation that is consistent with but goes beyond arguments recently made by Shelter and the Joseph Rowntree Foundation Housing Market Task Force.
- 出版日期2012
