Reform of UK local government domestic property taxes

Property Management

Volumn 17, Issue 4, 1999, Pages 336-352

  Plimmer, Frances ^a   Mccluskey, W J ^b   Connellan, Owen ^c  

^a UNIVERSITY OF GLAMORGAN   (United Kingdom)

^b UNIVERSITY OF ULSTER   (United Kingdom)

^c KINGSTON UNIVERSITY   (United Kingdom)

Author keywords

Council tax; Property tax; Rates; Reform

Indexed keywords

EID: 84986031675     PISSN: 02637472     EISSN: None     Source Type: Journal    
DOI: 10.1108/02637479910299642     Document Type: Article

References (10)

1. Bond, S., Denny, K., Hall, J. and McCluskey, W.J. (1996), “Who pays business rates”, Fiscal Studies, Vol. 17 No. 1, pp. 19-35
2. Giles, G. and Ridge, M. (1993) Right this Time? An Analysis of the First Year's Council Tax Figures, The Institute for Fiscal Studies, London.
3. HMSO (1991), A New Tax for Local Government, Her Majesty's Stationery Office, April.
4. HMSO (1998), Modernising Local Government: Improving Local Financial Accountability, Department of the Environment, Transport and the Regions, London.
5. Institute of Revenues and Rating Valuation (1998), IRRV Response to DETR Consultation Paper on improving local financial accountability, London.
6. McCluskey, W.J., Plimmer, F. and Connellan, O. (1998), “Ad valorem property tax: issues of fairness and equity”, The Assessment Journal, Vol. 5 No. 3, May/June, IAAO, pp. 47-55
7. Mikesell, J.L. (1980), “Property tax reassessment cycles: significance for uniformity and effective rates”, Public Finance Quarterly, Vol. 8 No. 1, pp 23-37
8. Plimmer, F. (1998), Rating Law and Valuation, Longman, Harlow.
9. Royal Institution of Chartered Surveyors (1998), Modernising Local Government: Improving Local Financial Accountability – Comments from the Royal Institution of Chartered Surveyors, RICS, London.
10. Wilks Head & Eve (1997), Valuation Project to Examine the Movement in Residential Capital Values since the Council Tax Banding Valuation, 1991, Wilks Head & Eve, London.