Reform of Local Government Finance in Britain

Assesses the arguments about the poll tax. It places the specific proposals within the framework of the national and international context of local government finance and attempts to determine what the parameters are to reform.

First Published in 1988. This book of readings was compiled during the period between publication of the Green Paper ''Paying for Local Government'' (Cmnd 9714) in January 1986 and the passage of the English and Welsh Community Charge (PoIl Tax) Bill through Parliament during the first half of 1988. The Scottish Bill reached the statute book in May 1987. Whilst the Scottish Bill had a fairly easy passage through Parliament that for England and Wales generated a particularly contentious debate centred on the lack of account taken of the ability to pay the tax. This book provides the reader with a balanced and comprehensive examination of the British PoIl Tax system.

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