Implicit land taxation and affordable housing provision in England
Oxley, Michael
Implicit land taxation and affordable housing provision in England - 2008 - Housing Studies (23)4 July 2008, 661-671(11) .
Paper considers the possibility that it remain a continuing requirement for residential developers in England to contribute to the supply of affordable housing in return for planning permission and that this should operate alongisde a new system of taxation for land value increases as a result of planning permission. Asks whether it is right to implicitly tax development in the pursuit of affordable housing and suggests that developers should no longer be taxed implicitly after explicit charging is introduced. Asserts that the link between affordable housing and planning obligations should be broken.
02673037
BARKER REVIEW OF HOUSING SUPPLY: SECURING OUR FUTURE HOUSING NEEDS
TOWN AND COUNTRY PLANNING ACT 1990 S106
England and Wales--1543-
Implicit land taxation and affordable housing provision in England - 2008 - Housing Studies (23)4 July 2008, 661-671(11) .
Paper considers the possibility that it remain a continuing requirement for residential developers in England to contribute to the supply of affordable housing in return for planning permission and that this should operate alongisde a new system of taxation for land value increases as a result of planning permission. Asks whether it is right to implicitly tax development in the pursuit of affordable housing and suggests that developers should no longer be taxed implicitly after explicit charging is introduced. Asserts that the link between affordable housing and planning obligations should be broken.
02673037
BARKER REVIEW OF HOUSING SUPPLY: SECURING OUR FUTURE HOUSING NEEDS
TOWN AND COUNTRY PLANNING ACT 1990 S106
England and Wales--1543-