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2

Disclaimer

Whilst every effort has been made to ensure the accuracy of the material in this document, neither Centre for Economics and

Business Research Ltd nor the report’s authors will be liable for any loss or damages incurred through the use of the report.

Authorship and acknowledgements

This report has been produced by Cebr, an independent economics and business research consultancy established in 1992. Cebr

was founded by Professor Douglas McWilliams, the former Chief Economic Adviser of the CBI and Chief Economist at IBM UK.

Cebr delivers microeconomic analysis and forecasts to a wide array of retained private and public sector clients, and provides

bespoke economic impact analysis of different policies and regulations at whole economy, sector and individual company levels.

The report was authored by Nina Skero, Cebr Economist under the guidance and supervision of Head of Microeconomics, Oliver

Hogan. The views expressed herein are those of the authors only and are based upon independent research by them.

London, January 2015

© Centre for Economics and Business Research - Report Commissioned by Howard Cox for the FairHomeTax.UK Campaign