IDEAS home Printed from https://ideas.repec.org/a/ifs/fistud/v12y1991i4p1-21.html
   My bibliography  Save this article

The proposed Council Tax

Author

Listed:
  • John Hills
  • Holly Sutherland

Abstract

In April 1991 the Government set out its proposals for replacement of the Community Charge (poll tax) by the Council Tax. This paper analyses the structure of the new tax and examines its distributional effects. Section II describes the proposed tax and demonstrates how it is hybrid of poll tax, property tax, household tax and income tax. Section III outlines the effect of the grant system and variations in local government spending on Council Tax bills. Section IV describes how we modelled the shift between the tax bases of the Community Charge and the Council Tax, while Section V presents our results. we present estimates of the effects of a switch to a version of the Council Tax as close as possible to the Government's original proposals, and then for four variants to this structure designed to illustrate the importance of different elements of the hybrid tax. Section VI summarises the results.

Suggested Citation

  • John Hills & Holly Sutherland, 1991. "The proposed Council Tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 1-21, November.
    • Handle: RePEc:ifs:fistud:v:12:y:1991:i:4:p:1-21
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wyatt, Peter, 2019. "From a property tax to a land tax – who wins, who loses?," Land Use Policy, Elsevier, vol. 88(C).
    2. Figari, Francesco & Paulus, Alari & Sutherland, Holly & Tsakloglou, Panos & Verbist, Gerlinde & Zantomio, Francesca, 2012. "Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income," IZA Discussion Papers 6493, Institute of Labor Economics (IZA).
    3. Rhys Davies & Michael Orton & Derek Bosworth, 2007. "Local Taxation and the Relationship between Incomes and Property Values," Environment and Planning C, , vol. 25(5), pages 756-772, October.
    4. Tim Callan, 1992. "Taxing imputed income from owner-occupation: distributional implications of alternative packages," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 58-70, November.
    5. Tim Callan, 1992. "Taxing Imputed Income from Owner Occupation: Distributional Implications of Alternative Methods," Papers WP033, Economic and Social Research Institute (ESRI).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:12:y:1991:i:4:p:1-21. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emma Hyman (email available below). General contact details of provider: https://edirc.repec.org/data/ifsssuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.