Orton, Michael. (2005) Inequality and the reform of a regressive local tax: the debate in the UK. Social Policy and Society, Vol.4 (No.3). pp. 251-258. ISSN 1474-7464

Preview

PDF WRAP_Orton_Inequality_reform.pdf - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader Download (106Kb)

Abstract

The concern of this article is with the current debate about the reform of local taxation in the UK. In particular, the article examines the consideration given to issues of equity in the policy debate that has taken place through the government's ‘Balance of Funding Review’. It is argued that while the outcome of the reform process remains to be seen, the current debate indicates that decisions regarding local tax will serve as an illuminating example of the extent, and limits, of New Labour policy on tax and inequality more generally.

Item Type:	Journal Article
Subjects:	H Social Sciences > HJ Public Finance J Political Science > JS Local government Municipal government
Divisions:	Faculty of Social Sciences > Institute for Employment Research
Library of Congress Subject Headings (LCSH):	Labour Party (Great Britain), Local taxation -- Great Britain, Social justice -- Great Britain, Great Britain -- Economic policy -- 1997-, Great Britain -- Economic conditions -- 1997-
Journal or Publication Title:	Social Policy and Society
Publisher:	Cambridge University Press
ISSN:	1474-7464
Date:	July 2005
Volume:	Vol.4
Number:	No.3
Page Range:	pp. 251-258
Identification Number:	10.1017/S1474746405002393
Status:	Peer Reviewed
Access rights to Published version:	Open Access
References:	(All Balance of Funding Review [BoF] papers are available at www.local.odpm.gov.uk/finance/balance.htm) Alvanides, S. (2004), ‘A decade of council tax inequities? Geographical perspectives and a research agenda’, Area, 36, 1, 41–49. OpenURL Audit Commission (2003), Council Tax Increases, 2003/04, London: Audit Commission. Balance of Funding Review (BoF) (2003a), Issues for the Review, Paper 2, April, London: Office of the Deputy Prime Minister. Balance of Funding Review (BoF) (2003b), ‘Areas for further examination’, Paper 13, October, Office of the Deputy Prime Minister, London. Balance of Funding Review (BoF) (2004), ‘The Balance of Funding Review – Report’, Office of the Deputy Prime Minister, London. Brewer, M., Goodman, A., Myck, M., Shaw, J., and Shephard, A. (2004), ‘Poverty and inequality in Britain: 2004’, Commentary 69, Institute for Fiscal Studies, London. Butler, D., Adonis, A., and Travers, T. (1994), Failure in British Government: The Politics of the Poll Tax, Oxford: Oxford University Press. Carswell, D. (2004), Paying for Localism, London: Adam Smith Institute. Chartered Institute for Public Finance and Accountancy (2004), ‘Reviewing the case for a local income tax’, BoF Paper (19), March, Office of the Deputy Prime Minister, London. Confederation of British Industry (2004), ‘Re-localisation of business rates’, BoF Paper (18), January, Office of the Deputy Prime Minister, London. Deacon, A. (2002), Perspectives on Welfare, Buckingham: Open University Press. Department for Transport (2001), ‘Strong local leadership – quality public services’, Department for Transport, Local Government and the Regions, London. Esam, P. and Oppenheim, C. (1989), A Charge on the Community, London: CPAG/Local Government Information Unit. Fabian Society (2000), Paying for Progress: A New Politics of Tax and Public Spending, London: Fabian Society. Glennerster, H. (2003), Understanding the Finance of Welfare: What Welfare Costs and How to Pay for It, Bristol: The Policy Press. Hills, J. and Sutherland, H. (1991), Banding, Tilting, Gearing, Gaining and Losing: An Anatomy of the Proposed Council Tax, London: Suntory-Toyota International Centre for Economics and Related Disciplines. Hoggett, P. and Burns, D. (1991–92), ‘The revenge of the poor: the anti-poll tax campaign in Britain’, Critical Social Policy, 33, 11, 95–110. Kenway, P. and Palmer, G. (1999), Council Tax: The Case for Reform, London: New Policy Institute. Kenway, P. and Pannell, J. (2003), The Impact of Council Tax on Older People's Income, London: Help the Aged. Kneen, P. and Travers, T. (1994), Implementing the Council Tax, London: LGC Communications/Joseph Rowntree Foundation. Lakin, C. (2004), ‘The effects of taxes and benefits on household income, 2002–03’, Economic Trends, June, London: Office of National Statistics. Lavalette, M. and Mooney, G. (1990), ‘Undermining the “north–south divide”? Fighting the poll tax in Scotland, England and Wales’, Critical Social Policy, 29, 10, 100–119. Lister, R. (1990), The Exclusive Society, London: Child Poverty Action Group. Local Government Association (2004), ‘Re-localisation of non-domestic rates’, BoF Paper (17), January, Office of the Deputy Prime Minister, London. Loughlin, J. and Lux, S. (2004), ‘Subnational finances in Spain: lessons for the UK?’, BoF Paper (22), April, Office of the Deputy Prime Minister, London. McConnell, A. (1997), ‘The recurring crisis of local taxation in post-war Britain’, Contemporary British History, 11, 3, 39–62. Muellbauer, J. and Cameron, G. (2000), ‘Five key council tax reforms and twelve reasons to enact them’, New Economy, 7, 2, 88–91. New Policy Institute (2003), Council Tax Revaluation: Coping with Regional Effects, London: New Policy Institute. New Policy Institute (2004), ‘Options for reform of council tax’, BoF Paper (16), January, Office of the Deputy Prime Minister, London. Oppenheim, C. (1993), Poverty: The Facts, London: Child Poverty Action Group. Orton, M. (2002), ‘Council Tax: who benefits?’, Benefits, 10, 2, 111–115. Owens, J. (2003), ‘International comparisons’, BoF Paper (5a), June, Office of the Deputy Prime Minister, London. Sinfield, A. (2003), ‘Changing Tax Welfare’, a paper presented at the ESPANET conference Changing European Societies: The Role For Social Policy, Copenhagen, 13–15 November. Stoker, G. and Meehan, E. (2003), ‘Local finance: guiding principles in context’, BoF Paper (6), June, Office of the Deputy Prime Minister, London. Szalai, Á. and Tassonyi, Á.T. (2004), ‘Value-based property taxation: options for Hungary’, Environment and Planning C: Government and Policy, 22, 495–521.
URI:	http://wrap.warwick.ac.uk/id/eprint/732

Request changes to a record

Actions (login required)

View Item