| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10063 |
| DP10063 The Incidence of Transaction Taxes: Evidence from a Stamp Duty Holiday | |
| Tim Besley; Paolo Surico; Neil Meads | |
| 发表日期 | 2014-07-13 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | This paper exploits the 2008-09 stamp duty holiday in the United Kingdom to estimate the incidence of a transaction tax on housing. The average reduction in the after-tax sale price is found to be around £900 against the backdrop of an average tax reduction of about £1500. While we estimate an increase in transactions of properties affected by the tax holiday around 8%, most of this effect appears to have reversed rapidly after the policy was withdrawn, suggesting mostly a short-term retiming of transactions. The findings are calibrated to a simple bargaining model to show they imply that about sixty percent of the surplus generated by the holiday accrued to buyers. |
| 主题 | Public Economics |
| 关键词 | Tax holiday Surplus incidence Surveyor's evaluation |
| URL | https://cepr.org/publications/dp10063 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/538895 |
| 推荐引用方式 GB/T 7714 | Tim Besley,Paolo Surico,Neil Meads. DP10063 The Incidence of Transaction Taxes: Evidence from a Stamp Duty Holiday. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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