The subject of local taxation has over recent years become a burning issue, starting with the discontent over the Rating system, the debacle of the Poll Tax and its replacement with the Council Tax. However, the uneasy relationship between local and central government taxation has been an historical as well as a contemporary problem. This book fills a gap in the market by considering both old and new issues and pulls together a diverse range of evidence and arguments.
The text will appeal to students and academics of Local Government at all levels from first year undergraduate to Post-Graduate as well as students of British history or British Government and Policy Studies.
Origins and Development of Local Taxation in
Britain Prior to 1945
From Rates to the Council Tax: the Recurring
Crisis of Local Taxation after 1945
Local Taxation and Political Conflicts
Forms and Alternatives: Property Tax and Local
Forms and Alternatives: Poll Tax and Local Sales
Business Rates: the ‘Forgotten’ Local Tax
Local Taxation in an International Context
Problem of Finding the Ideal Local Tax
Conclusion and Bibliography
Dr Allan McConnell is one of the leading authorities on the subject, and a Senior Lexturer in Public Administration at Glasgow Caledonian University. His previous publications include State Policy and the Origins of the Poll Tax.