Can local taxation be progressive?

Public Policy Research

Volumn 12, Issue 2, 2005, Pages 111-117

  McLean, Iain ^a  

^a UNIVERSITY OF OXFORD   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

TAX SYSTEM;

EID: 29744459450     PISSN: 17445396     EISSN: 1744540X     Source Type: Journal    
DOI: 10.1111/j.1070-3535.2005.00390.x     Document Type: Review

References (15)

1. S. Crosland, Tony Crosland (London: Jonathan Cape 1982), p. 148.
2. D. Jay, The Socialist Case, 1947, as quoted by D. Butler and G. Butler, British Political Facts 1900-1994 (Basingstoke: Macmillan), p. 270.
3. Local government finance: report of the Committee of Inquiry / chairman Frank Layfield (London: HMSO 1976). Cmnd 6453.
4. Wallace Dates, The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis', Journal of Political Economy, 77 (1969), pp. 957-71.
5. I. McLean, The Fiscal Crisis of the United Kingdom (Basingstoke: Palgrave, 2005), esp. ch. 9.
6. All these are briefly discussed in McLean, Fiscal Crisis, pp. 115 sqq.
7. Adam Smith, Wealth of Nations V:ii:b: Glasgow Edition (Oxford: OUP 1976), Vol. II pp. 825-7; Gordon Brown, speech at Enlightenment Lecture, Edinburgh University, April 2002.
8. H. George, Progress and Poverty (London: Everyman 1911; orig, publ. 1879);
9. R. Jenkins, Mr Balfour's Poodle (2nd edn London: Collins 1968), pp. 93-4;
10. W. S. Churchill, The People's Rights (London: Cape 1970, orig. publ. 1909), pp. 116-30;
11. J. A. Kay and M. A. King, The British Tax System (5th edn Oxford: Oxford University Press 1990), pp. 178-88
12. J. Muellbauer, 'Property Taxation and the Economy after the Barker Review', paper to ippr seminar, Oxford, 10.06.05; earlier version at http://hicks.nuff.ox.ac.uk/users/cameron/outlook/papers/wood12.pdf.
13. 'Wealth rich but income poor'? Council tax and the relationship between household income and properly value', IER Bulletin No. 75, 2004 (Warwick: Institute of Employment Research) at www2.warwick.ac.uk/fac/soc/ier/ publications/bulletins/ier75.pdf.
14. McLean, Fiscal Crisis, chapter 9.
15. McLean, Fiscal Crisis, pp. 136-7.