Residential Stamp Duty: Time for a Change
Andrew, Mark and Evans, Alan and Koundouri, Phoebe and Meen, Geoffrey. Residential Stamp Duty: Time for a Change CML Research Publications, 2003.
In this report, we are concerned with the impact of the current system of residential stamp duty. Not only does stamp duty have an effect on the housing market, but it also discriminates between both different parts of the country and different household types. Because of the inefficiencies and inequalities of stamp duty the report also explores alternatives to the current system. We demonstrate that even modest reforms can generate significant improvements.