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The Reform of Local Taxation in Great Britain

Author

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  • Alfred Plummer

Abstract

I. Reform of British local taxation overdue, 697. — Differences between central and local tax systems, 698. — Defects of the latter, 699. — Burden of local rates on depressed industries, 700. — II. Changes in Scotland, 703. — III. Aims and salient features of the new legislation, 703. — The formulae, 705. — IV. Criticisms of the new arrangements, 707. — Certain producers are, in effect, subsidised, 708. — The problem of differentiation, 709. — Objection to block grants, 711. — Special concessions, 711. — Conclusion, 712.

Suggested Citation

  • Alfred Plummer, 1929. "The Reform of Local Taxation in Great Britain," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 43(4), pages 697-712.
    • Handle: RePEc:oup:qjecon:v:43:y:1929:i:4:p:697-712.
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