Taxation and planning have a significant impact on the cost of housing. Tax policies can be effective tools to promote the supply of suitable housing and encourage investment in affordable housing. On the other hand, tax policies can favour and protect existing asset holders, creating barriers to new entrants seeking to buy housing, restricting new supply and stimulating demand. Local governments play a pivotal role in providing affordable housing for their communities. Urban planning decisions shape cities in their form and function. Positive or negative land use decisions can have a favourable impact or detrimental effect on the accessibility of affordable housing.