BRIAN KEEGAN: Studying the tax incentives for going to college

The focus on tax policy over the years has changed. From the 1980s, the favoured sector was property, with tax breaks for purchases, investments, and sales in the form of things like mortgage interest relief, preferential rates of stamp duty, allowances against rental income and capital gains tax exemptions.

Some are now arguing that the more recent emphasis on corporation tax policy could lead to unsustainable revenues from that sector, as it turned out with the property sector.

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