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Implicit land taxation and affordable housing provision in England

By: Language: English Series: Housing Studies ; (23)4 July 2008, 661-671(11)Publication details: 2008ISSN:
  • 02673037
Subject(s): Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article L144508 (Browse shelf(Opens below)) 1 Available 144508-1001

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.