Mae'r papur ymchwil ar bennu cyfraddau a bandiau ar gyfer y Dreth Trafodiadau Tir yn ymhelaethu ar y cyd-destun y mae'n rhaid inni ei ystyried wrth bennu’r cyfraddau a'r bandiau ar gyfer y Dreth; mae'n ystyried effeithiau Treth Dir y Dreth Stamp; ac mae'n edrych ar brofiad yr Alban o gymhwyso'r Dreth Trafodiadau Tir ac Adeiladau yno, cyn crynhoi'r materion allweddol y bydd angen eu hasesu fel rhan o'r broses o bennu cyfraddau a bandiau priodol i Gymru.
The research paper on setting rates and bands for land transaction tax sets out the context in which we are thinking about the rates and bands for the tax; considers the effects of stamp duty land tax; and looks to Scotland and the experience there of implementing land and buildings transaction tax, before summarising the key issues which will need to be assessed as part of the process of setting appropriate rates and bands for Wales.