Property Taxation and the Economy after the Barker Review
Property Taxation and the Economy after the Barker Review
复制标题
巴克审查后的财产税和经济
DOI：
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发表时间：
2005
期刊：
影响因子：
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通讯作者：
J. Muellbauer
中科院分区：
文献类型：
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作者：
J. Muellbauer
本文分析了房地产和土地价值在英国经济中的作用，并认为财产税改革的目标是改善宏观经济稳定，资源配置，经济不平等和环境。随着英国房价相对于收入达到历史峰值，人们对负担能力和分配后果的担忧有所增加。2004年，英国财政部的《巴克评论》报告了新的住房供应情况，并建议对土地使用规划系统进行广泛的改革，以及其他各种改革，包括新的开发税。本文认为，与本文提出的财产税改革相比，这些税收是不明智的。
This paper analyses the roles of property and land values in the UK economy and considers property tax reform with the objectives of improving macro-economic stability, resource allocation, economic inequality and the environment. With UK house prices at all-time peaks relative to incomes, concerns about affordability and the distributional consequences have increased. The Barker Review for the UK Treasury of new housing supply reported in 2004 and recommended extensive reforms of the land use planning system, as well as various other reforms, including new development taxes. This paper argues that these taxes are unwise compared to the property tax reforms proposed here.