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Representation without taxation: an empirical assessment of the validity of the accountability argument underlying the reform of local government finance in England

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  • Richard Barnett
  • Michael Barrow
  • Peter Smith

Abstract

Until 1989 local government in Great Britain was financed from two major sources: central government grants, and the local property tax, known as the rates. The rates were levied on most types of property, the basis for taxation being the notional rental value of the property. Although this system had stood the test of time, there developed throughout the 1970s a widespread feeling that the rates were an unsatisfactory form of local taxation.

Suggested Citation

  • Richard Barnett & Michael Barrow & Peter Smith, 1991. "Representation without taxation: an empirical assessment of the validity of the accountability argument underlying the reform of local government finance in England," Fiscal Studies, Institute for Fiscal Studies, vol. 12(3), pages 30-46, August.
    • Handle: RePEc:ifs:fistud:v:12:y:1991:i:3:p:30-46
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    Cited by:

    1. Alan Duncan & Peter Smith, 1995. "Modelling local government budgetary choices under expenditure limitation," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 95-110, November.

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