The revaluation of council tax bands: More than rearranging the deck chairs

Policy and Politics

Volumn 34, Issue 2, 2006, Pages 219-239

  Jones, Colin ^a   Leishman, Chris ^a   Orr, Allison M ^a  

^a HERIOT WATT UNIVERSITY   (United Kingdom)

Author keywords

Councils; Equity; Revaluation; Tax

Indexed keywords

CAPITAL FORMATION; EQUITY; SOCIOECONOMIC IMPACT; TAX SYSTEM; VALUATION;

EURASIA; EUROPE; SCOTLAND; UNITED KINGDOM; WESTERN EUROPE;

EID: 33646050611     PISSN: 03055736     EISSN: None     Source Type: Journal    
DOI: 10.1332/030557306776315822     Document Type: Article

References (40)

1. Audit Commission (2003) Council tax increases 2003/04: Main factors underlying the 12.9 per cent increase nationally, London: Audit Commission.
2. Bailey, M.J., Muth, R.F and Nourse, H.O. (1963) 'A regression method for real estate price index construction', Journal of the American Statistical Association, vol 58: 933-42.
3. Beaumont, M.S. (1992) 'Optimal property taxation in California', Review of Urban and Regional Development Studies, vol 4: 162-78.
4. Centre for Council Tax Reform (2003) Council tax: The answer?, London: Centre for Council Tax Reform.
5. COSLA (Convention of Scottish Local Authorities) (1991) A response to the new council tax by the Convention of Scottish Local Authorities, Edinburgh: COSLA.
6. Davies, R. and Orton, M. (2004) 'But is it fair? The relationship between incomes and property values: a study of local taxation in an English sub-region', Paper presented at the Regional Science Association International: British and Irish Section Annual Conference, University College, Cork, Ireland, 18-24 August.
7. Davis, P.T., McCluskey, W.J. and Lim, L.C. (2004) 'Residential property taxation: a capital value banding approach?', Paper presented at the Regional Science Association International: British and Irish Section Annual Conference, University College, Cork, Ireland, 18-24 August.
8. DETR (Department of the Environment, Transport and the Regions) (1998) Modernising local government: Improving local financial accountability, London: DETR.
9. DoE (Department of the Environment) (1991) The new tax for local government: A consultation paper, London: DoE.
10. Gibb, K. (1992) 'The council tax: the distributional implications of returning to a tax on property', Scottish Journal of Political Economy, vol 39, no 3: 302-17.
11. Giles, C. and Ridge, M. (1993) 'The impact on households of the 1993 budget and the council tax', Fiscal Studies, vol 14, no 3: 1-20.
12. Gummer, J. (2001) 'Watch out for today's council tax protesters', Estates Gazette, vol 18, August: 35.
13. Halifax Bank of Scotland (2003a) Twenty years of Scottish housing, Edinburgh: Halifax Bank of Scotland.
14. Halifax Bank of Scotland (2003b) Quarterly Scottish house price index, Edinburgh: Halifax Bank of Scotland.
15. Hills, J. and Sutherland, H. (1991) 'The proposed council tax', Fiscal Studies, vol 12, no 4: 1-21.
16. House of Commons Select Committee on the Office of the Deputy Prime Minister (2004) Local government, ninth report, London: HMSO.
17. Hughes, G. (1987) Rates reform and the housing market, Discussion Paper, Edinburgh: Economics Department, University of Edinburgh.
18. Jones, C.(2004) House prices, housing market trends and housing supply issues in Scotland, Edinburgh: Chartered Institute of Housing.
19. Jones, C., Leishman, C. and Watkins, C. (2003) 'Structural change in a local urban housing market', Environment and Planning A, vol 35: 1315-26.
20. Jones, C., Leishman, C., Orr, A. and Dunse, N. (2002) Report of inquiry into local government finance, Vol 2: Assessment of the options for council tax rebanding in Scotland, Edinburgh:Local Government Committee, Scottish Parliament.
21. Kenway, P. and Palmer, G. (1999) Council tax: The case for reform, London: New Policy Institute.
22. Leishman, C. and Watkins, C. (2002) 'Estimating local repeat sales house price indices for British cities', Journal of Property Investment and Finance, vol 20, no 1: 36-58.
23. Loughlin, J. and Martin, S. (2003) 'International lessons on balance of funding issues: initial impact', Paper presented to the Balance of Funding Research Sub-Group, Office of Deputy Prime Minister, London.
24. McCluskey, W.J., Plimmer, F. and Connellan, O. (1998)'AdValorem property tax: issues of fairness and equity', The Assessors Journal, vol 5, no 3: 47-55.
25. Muellbauer, J. and Cameron, G. (2000) 'Five key council tax reforms and twelve reasons to enact them', New Economy, vol 7, no 2: 88-91.
26. National Assembly for Wales (2004) Important information and guidance: Council tax revaluation and rebanding 2005, Cardiff. National Assembly for Wales.
27. National Assembly for Wales (2005) Council tax revaluation and rebanding 2005: Transitional arrangements, practice note, Cardiff: National Assembly for Wales.
28. National Audit Office (1994) Council tax valuation in England and Wales: Report by the Comptroller and Auditor General, HC320, London: NAO.
29. New Policy Institute (2004) Options for reform of council tax, Paper presented to the Balance of Funding Review, New Policy Institute, London.
30. Northern Ireland Executive (2002) A review of rating policy: A consultation paper, Belfast: Department of Finance and Personnel, Northern Ireland Executive.
31. ODPM (Office of the Deputy Prime Minister) (2004a) Balance of funding review, London: ODPM.
32. ODPM. (2004b) Government response to the ODPM Select Committee Report: Local government revenue, Cm 6321, London: HMSO.
33. Orford, S, (2004) 'The council tax revisited: the effects of the Welsh council tax rebanding of inner-city Cardiff', Paper presented at the Regional Science Association International: British and Irish Section Annual Conference, University College, Cork, Ireland, 18-24 August.
34. Plimmer, F. (1999) 'The council tax: the need for a revaluation', Journal of Property Tax Assessment and Administration, vol 5, no 1: 27-39.
35. Plimmer, F., McCluskey, W.J. and Connellan, O. (1999) 'Reform of UK local government domestic property taxes', Property Management, vol 17, no 4: 336-52.
36. Plimmer, F., McCluskey, W.J. and Connellan, O. (2002) 'Valuation banding - an international property tax solution?', Journal of Property Investment and Finance, vol 20, no 1: 86-93.
37. Rosenthal, L. (1999) 'House prices and local taxes in the UK', Fiscal Studies, vol 20, no 1: 61-76.
38. Scottish Parliament (2002) Report of inquiry into local government finance, vol 1, Edinburgh: Local Government Committee, Scottish Parliament.
39. Spencer, P. (1988) The community charge and its likely effects on the UK economy, London: Credit Suisse First Boston Bank.
40. Wilks Head and Eve (1997) Valuation project to examine the movement in residential capital values since the council tax banding valuation, 1991, London: Wilkes Head and Eve.