IDEAS home Printed from https://ideas.repec.org/a/pio/envirc/v7y1989i3p245-259.html
   My bibliography  Save this article

Local tax equalisation in England: an empirical analysis

Author

Listed:
  • G A Boyne

Abstract

In this paper the effectiveness of local tax equalisation across English local authorities since 1981 is evaluated. Two specific aims of equalisation policies are identified. Proportional rate equalisation implies that variations in needs and resources should be neutralised and that tax levels should depend on local spending decisions. Strict rate equalisation implies that local taxes should not exceed the levels specified by central government. The statistical evidence indicates that neither of these aims has been achieved since 1981. The main obstacles to proportional rate equalisation are differences in grant funding and inadequate compensation for variations in needs and resources. The main obstacle to strict rate equalisation is incrementalism in local budgeting. The implications of the planned reforms of local government finance are analysed. It is concluded that equalisation may be more effective under the new system of local taxes and central grants.

Suggested Citation

  • G A Boyne, 1989. "Local tax equalisation in England: an empirical analysis," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 7(3), pages 245-259, June.
  • Handle: RePEc:pio:envirc:v:7:y:1989:i:3:p:245-259
    as

    Download full text from publisher

    File URL: http://www.envplan.com/abstract.cgi?id=c070245
    File Function: abstract
    Download Restriction: Fulltext access restricted to subscribers, see http://www.envplan.co.uk/C.html for details

    File URL:
    File Function: main text
    Download Restriction: Fulltext access restricted to subscribers, see http://www.envplan.co.uk/C.html for details

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Faggio, Giulia & Overman, Henry, 2014. "The effect of public sector employment on local labour markets," Journal of Urban Economics, Elsevier, vol. 79(C), pages 91-107.
    2. Sapir, Andre & Aghion, Philippe & Bertola, Giuseppe & Hellwig, Martin & Pisani-Ferry, Jean & Rosati, Dariusz & Vinals, Jose & Wallace, Helen, 2004. "An Agenda for a Growing Europe: The Sapir Report," OUP Catalogue, Oxford University Press, number 9780199271498.
    3. Patsy Healey, 2004. "The Treatment of Space and Place in the New Strategic Spatial Planning in Europe," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 28(1), pages 45-67, March.
    4. Emiliano Grossman, 2006. "Europeanization as an Interactive Process: German Public Banks Meet EU State Aid Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 44(2), pages 325-348, June.
    5. Andrés Rodríguez-Pose & Roberto Ezcurra, 2010. "Does decentralization matter for regional disparities? A cross-country analysis," Journal of Economic Geography, Oxford University Press, vol. 10(5), pages 619-644, September.
    6. Thomas Farole & Andrés Rodríguez‐Pose & Michael Storper, 2011. "Cohesion Policy in the European Union: Growth, Geography, Institutions," Journal of Common Market Studies, Wiley Blackwell, vol. 49(5), pages 1089-1111, September.
    7. Michael Storper, 2010. "Agglomeration, Trade, And Spatial Development: Bringing Dynamics Back In," Journal of Regional Science, Wiley Blackwell, vol. 50(1), pages 313-342.
    8. John B. Parr, 2002. "Missing Elements in the Analysis of Agglomeration Economies," International Regional Science Review, , vol. 25(2), pages 151-168, April.
    9. Fabrizio Barca & Philip McCann & Andrés Rodríguez‐Pose, 2012. "The Case For Regional Development Intervention: Place‐Based Versus Place‐Neutral Approaches," Journal of Regional Science, Wiley Blackwell, vol. 52(1), pages 134-152, February.
    10. Stephan J Goetz & Mark D Partridge & Dan S Rickman & Shibalee Majumdar, 2011. "Sharing the Gains of Local Economic Growth: Race-to-the-Top versus Race-to-the-Bottom Economic Development," Environment and Planning C, , vol. 29(3), pages 428-456, June.
    11. J R Firn, 1975. "External Control and Regional Development: The Case of Scotland," Environment and Planning A, , vol. 7(4), pages 393-414, June.
    12. John Parr, 2005. "Spatial Planning: too little or too much?," SCIENZE REGIONALI, FrancoAngeli Editore, vol. 2005(2).
    13. Stanislaw Wellisz, 1960. "Economic Planning in the Netherlands, France, and Italy," Journal of Political Economy, University of Chicago Press, vol. 68, pages 252-252.
    14. Glaeser, Edward L. & Rosenthal, Stuart S. & Strange, William C., 2010. "Urban economics and entrepreneurship," Journal of Urban Economics, Elsevier, vol. 67(1), pages 1-14, January.
    15. Colin Mason & Ross Brown, 2013. "Creating good public policy to support high-growth firms," Small Business Economics, Springer, vol. 40(2), pages 211-225, February.
    16. Colin Wren, 2009. "Onward the Spatial: an Essay on the Nature and Relevance of Regional Economics," Spatial Economic Analysis, Taylor & Francis Journals, vol. 4(4), pages 447-465.
    17. John Parr, 2004. "The Polycentric Urban Region: A Closer Inspection," Regional Studies, Taylor & Francis Journals, vol. 38(3), pages 231-240.
    18. Kim Swales, 1997. "A cost-benefit approach to the evaluation of regional selective assistance," Fiscal Studies, Institute for Fiscal Studies, vol. 18(1), pages 73-85, February.
    19. Ron Martin & Peter Sunley, 2006. "Path dependence and regional economic evolution," Journal of Economic Geography, Oxford University Press, vol. 6(4), pages 395-437, August.
    20. Gordon C. Cameron, 1977. "Re-examining the Case for Federal Involvement in the Market Economy after a Prosperous Decade," NBER Chapters,in: Explorations in Economic Research, Volume 4, number 3 (New Directions in Federal Economic Development Programs), pages 31-45 National Bureau of Economic Research, Inc.
    21. J R Firn, 1975. "External control and regional development: the case of Scotland," Environment and Planning A, Pion Ltd, London, vol. 7(4), pages 393-414, April.
    22. Alberto Alesina & George-Marios Angeletos & Guido Cozzi, 2013. "Fairness and Redistribution: Reply," American Economic Review, American Economic Association, vol. 103(1), pages 554-561, February.
    23. Leslie Budd, 1997. "Regional Integration and Convergence and the Problems of Fiscal and Monetary Systems: Some Lessons for Eastern Europe," Regional Studies, Taylor & Francis Journals, vol. 31(6), pages 559-570.
    24. Douglass C. North, 1955. "Location Theory and Regional Economic Growth," Journal of Political Economy, University of Chicago Press, vol. 63, pages 243-243.
    Full references (including those not matched with items on IDEAS)

    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:pio:envirc:v:7:y:1989:i:3:p:245-259. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Neil Hammond). General contact details of provider: http://www.pion.co.uk .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.