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The neoliberal project—Local taxation intervention in Scotland

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  • Cooper, Christine
  • Danson, Mike
  • Whittam, Geoff
  • Sheridan, Tommy

Abstract

This paper is concerned with one of the central economic aspects of neoliberalism namely taxation. The shifting of the burden of taxation from the rich to the poor has been one of the raft of neoliberal economic reform policies. However, there has been a growing social movement in the UK against such a regressive form of taxation. This was led by a socialist political party in Scotland.11The Scottish Socialist Party (SSP). Up until the last Scottish General Election in 2007 the SSP had 6 Members of the Scottish Parliament (MSPs), but due to an internal split the SSP lost all its seats in the Scottish Parliament. However, many of the key elements outlined in the Scottish Service Tax (SST) Bill, proposed by the SSP, were included in the Scottish Nationalist Party's (SNP) Bill put before the Scottish Parliament in 2008 to replace the regressive Council Tax. This party devised a new taxation system which was specifically designed to reverse some of the economic inequalities brought about by the neoliberal turn. The new form of taxation, the Scottish Service Tax formed a bill (the Council Tax Abolition and Service Tax Introduction (Scotland) Bill) which was put before the Scottish Parliament in February 2006. This paper, taking a political-economy perspective, sets the possibilities presented by the bill within the context of neoliberalism.

Suggested Citation

  • Cooper, Christine & Danson, Mike & Whittam, Geoff & Sheridan, Tommy, 2010. "The neoliberal project—Local taxation intervention in Scotland," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(3), pages 195-210.
    • Handle: RePEc:eee:crpeac:v:21:y:2010:i:3:p:195-210
    DOI: 10.1016/j.cpa.2009.11.001
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    References listed on IDEAS

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    1. Thomas Piketty & Emmanuel Saez, 2003. "Income Inequality in the United States, 1913–1998," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 118(1), pages 1-41.
    2. Hunt, Herbert III & Hogler, Raymond L., 1990. "Agency theory as ideology: A comparative analysis based on critical legal theory and radical accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 437-454.
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    Cited by:

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    2. Morales, Jérémy & Gendron, Yves & Guénin-Paracini, Henri, 2014. "State privatization and the unrelenting expansion of neoliberalism: The case of the Greek financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 423-445.
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    5. Zhang, Ying & Andrew, Jane, 2014. "Financialisation and the Conceptual Framework," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 17-26.
    6. Tweedie, Dale, 2024. "Inclusive capitalism as accounting ideology: The case of integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    7. Boll, Karen, 2014. "Shady car dealings and taxing work practices: An ethnography of a tax audit process," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 1-19.
    8. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
    9. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.
    10. Farrar, Jonathan, 2011. "Tax fairness in Canadian government budgets: How fair is ‘fair’?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 365-375.
    11. Young, Amanda & James, Kieran & Hassan, Abeer, 2022. "The role of regressive sugar tax in the soft drink industry levy (SDIL): A Marxist analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).
    12. Apostol, Oana & Pop, Alina, 2019. "‘Paying taxes is losing money’: A qualitative study on institutional logics in the tax consultancy field in Romania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 1-23.
    13. Ballantine, Joan & Kelly, Martin & Larres, Patricia, 2020. "Banking for the common good: A Lonerganian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    14. Tweedie, Dale & Luzia, Karina, 2023. "In place, with power: (Re)conceptualising accountability in national non-government organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).

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