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The proposed Council Tax

Author

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  • 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
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    Cited by:

    1. 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.
    2. Tim Callan, 1992. "Taxing Imputed Income from Owner Occupation: Distributional Implications of Alternative Methods," Papers WP033, Economic and Social Research Institute (ESRI).
    3. 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).
    4. Wyatt, Peter, 2019. "From a property tax to a land tax – who wins, who loses?," Land Use Policy, Elsevier, vol. 88(C).
    5. 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.

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