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Lessons From the British Poll Tax Disaster

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  • Smith, Peter

Abstract

Traces the origins of the poll tax, describes how it was intended to operate, documents the implementation difficulties, and analyzes the reasons for its failure. Concludes that the notion of accountability underlying the poll tax is flawed, and that mistakes were made in implementation.

Suggested Citation

  • Smith, Peter, 1991. "Lessons From the British Poll Tax Disaster," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(4), pages 421-436, December.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:4:p:421-36
    DOI: 10.1086/NTJ41788932
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    References listed on IDEAS

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    1. 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.
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    Cited by:

    1. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
    2. Gale, William G., 1997. "What Can America Learn From the British Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 753-777, December.
    3. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
    4. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    5. William Gale, 1997. "What can America learn from the British tax system?," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 341-369, November.
    6. Olsen, Jerome & Kogler, Christoph & Brandt, Mark J. & Dezső, Linda & Kirchler, Erich, 2019. "Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK," Journal of Economic Psychology, Elsevier, vol. 75(PA).
    7. James, Simon, 2007. "Tax Simplification is not a simple issue: the reasons for difficulty and a possible strategy," MPRA Paper 19281, University Library of Munich, Germany.

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    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.
    2. Smith, Peter, 1991. "Lessons from the British Poll Tax Disaster," National Tax Journal, National Tax Association, vol. 44(4), pages 421-36, December.

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