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Burning down the house: Why Help to Buy will ruin Britain's housing market

Type: ReportsWritten by Adam Smith Institute | Monday 02 September 2013

Why Help to Buy will stoke a housing bubble by boosting demand without doing anything for supply, and risk taxpayer money in the process.

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Response to the Emergency Budget

Type: ReportsWritten by Adam Smith Institute | Thursday 24 June 2010

The ASI’s emergency budget response welcomes the fiscal consolidation proposed by the government and praises the changes to the personal allowance and corporation tax, while also pointing out that the Chancellor could have gone further on spending cuts, and should not have raised VAT and Capital Gains Tax. It goes on to argue that cuts should be achieved by fundamentally re-thinking the role of the state rather than salami slicing, and advocates radical welfare reform as an urgent priority.

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Estimated revenue losses from CGT increases

Type: ReportsWritten by Adam Smith Institute | Sunday 20 June 2010

International evidence suggests clearly that increases in capital gains taxes above a very modest level result in decreases in revenue. Similarly, if capital gains tax rates are set above a relatively modest level, then their reduction will involve an increase in revenues. This paper uses new evidence from Ireland, Sweden and Switzerland combined with existing analysis from America, Australia and Britain to try and identify more precisely the revenue consequences of CGT increases in the UK. It looks at both revenue losses from capital gains tax and from other taxes.

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The Effect of Capital Gains Tax Rises on Revenues

Type: ReportsWritten by Adam Smith Institute | Saturday 22 May 2010

This report reviews international evidence on the effect of capital gains tax rises on government revenues, finding that tax rises tend to decrease revenues while tax cuts tend to increase them. It suggests that aligning CGT rates with income tax, as the UK government has proposed, would significantly hit revenues and worsen the deficit, as well as discouraging much needed investment. It also refutes the idea that CGT is primarily a tax on the rich, suggesting instead that CGT hikes will hit ordinary families and – in particular – retirees. Finally, the report describes the idea that people can easily shift income to capital gains and thus avoid taxes as a theory in search of some evidence, pointing to numerous countries with high income taxes and low capital gains taxes where this does not seem to be problem.

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The Paratransit Light Vehicle

Type: ReportsWritten by Adam Smith Institute | Sunday 23 November 1980

A report looking at the transport problems in the UK, and at one potential solution to it.

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About the Institute

The Adam Smith Institute is the UK’s leading libertarian think tank...

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