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- W3125401881 abstract "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affected by the tax holiday around 8%, most of this effect appears to have reversed rapidly after the policy was withdrawn, suggesting mostly a short-term retiming of transactions.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." @default.
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- W3125401881 date "2014-07-01" @default.
- W3125401881 modified "2023-09-22" @default.
- W3125401881 title "The Incidence of Transaction Taxes: Evidence from a Stamp Duty Holiday" @default.
- W3125401881 hasPublicationYear "2014" @default.
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