000 01267cab a22002175a 4500
001 L144508
008 080723s2008 xxk f 000 0 eng d
022 _a02673037
035 _a(Sirsi) u144508
041 0 _aeng
100 1 _aOxley, Michael
245 0 0 _aImplicit land taxation and affordable housing provision in England
260 _c2008
490 _aHousing Studies
_v(23)4 July 2008, 661-671(11)
520 _aPaper 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.
650 2 4 _aBARKER REVIEW OF HOUSING SUPPLY: SECURING OUR FUTURE HOUSING NEEDS
650 2 4 _aTOWN AND COUNTRY PLANNING ACT 1990 S106
651 4 _aEngland and Wales
_y1543-
690 _aResidential property
_96266
942 _n0
999 _c80503
_d80503