The Politics and Policy of Local Taxation in BritainThe Politics and Policy of Local Taxation in Britain is the first major academic work in modern Britain to examine the political issues surrounding the development of government policies on local taxation. The text integrates both the technical and political elements, is widely referenced with exhaustive bibliography, and is highly accessible. |
Contents
Origins and Development of Local Taxation | 1 |
the Recurring Crisis | 17 |
3 | 43 |
Copyright | |
6 other sections not shown
Common terms and phrases
1981 green paper Adam Smith Institute administration argued assessed authorities autonomy burden business rates capping central government centre centre's chapter community charge conflicts Conservative context contradictions costs Council of Europe council tax countries crisis agents criteria domestic rates economy elected electoral England and Wales example exist expenditure factors fairness feudal fiscal government finance green paper Alternatives green paper Cmnd ideal impact income tax increase industrial inflation introduced Labour Layfield levied Liberal Democrats Local Government Chronicle McConnell municipal NNDR non-domestic rates particularly Party perceptions political poll tax practical problems property revaluation property tax rate poundage rateable value ratepayers rating system rebates recognise reform regard requirements responsibility revenue sales tax Scotland Scottish Scottish National Party sector simply strategy substantial tax base tax decisions tax levels tax matters tax rates tax system tax-raising powers taxpayers Thatcher uniform business rate valuation vulnerable whilst yield