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| Titel: |
The taxation of housing consumption |
| Auteur: |
Merrett, Stephen |
| Verschenen in: |
Housing studies |
| Paginering: | Jaargang 1 (1986) nr. 4 pagina's 220-227 |
| Jaar: |
1986-10 |
| Inhoud: |
The chief objective of this paper is to bring the subject of the taxation of housing consumption into future analysis of the housing system. It is shown that the domestic rates levied by local authorities in Britain are precisely such a tax and that net of various remissions total receipts in 1981-82 from the twenty million hereditaments in the domestic sector probably exceeded £4 billion. This is less than the flow of subsidies on housing consumption but of the same order of magnitude. It is also made clear that in recent years there has been widespread ignorance of housing consumption taxation amongst specialists from a variety of 'schools' and an explanation is advanced for how this came about. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 8 van 8 gevonden artikelen
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