The Daily Telegraph:
Stamp duty exacerbating housing crisis by stopping elderly from moving, warns Cabinet minister
8 August 2017
Snippet: ... A report from academics said stamp duty reduces the rate of home moving by nearly a third and meant that large homes were not being freed up for young, growing families.
Related publications
‘Transfer Taxes and Household Mobility: Distortion on the Housing or Labor Market?’, Christian A.L. Hilber and Teemu Lyytikäinen, SERC Discussion Paper No.216, June 2017
http://www.spatialeconomics.ac.uk/textonly/SERC/publications/download/sercdp0216.pdf