IDEAS home Printed from https://ideas.repec.org/a/sae/envirc/v25y2007i1p131-149.html
   My bibliography  Save this article

Domestic Rate Reform in Northern Ireland: A Critical Review of Policy Options

Author

Listed:
  • William J McCluskey
  • Lay Cheng Lim
  • Peadar T Davis

Abstract

Local government finance, and in particular the basis of domestic rating, is currently the subject of a major review in Northern Ireland. The authors have conducted empirical research into a comparison between the present rating system and two alternative options—a banded system or a property-specific discrete-value system. Derry City Council is used as a case study to gauge the likely redistributive effects of changes to the system. The findings are seen as significant in describing the effects of each policy regime at a local level in terms of winners and losers. In addition, the impact of the policy options in relation to a measure of income deprivation was investigated. The results indicate that a discrete-value system performs best in terms of minimising the effect of rate redistribution and providing for a more fair and equitable local tax.

Suggested Citation

  • William J McCluskey & Lay Cheng Lim & Peadar T Davis, 2007. "Domestic Rate Reform in Northern Ireland: A Critical Review of Policy Options," Environment and Planning C, , vol. 25(1), pages 131-149, February.
    • Handle: RePEc:sae:envirc:v:25:y:2007:i:1:p:131-149
    as

    Download full text from publisher

    File URL: http://epc.sagepub.com/content/25/1/131.abstract
    Download Restriction: no
    ---><---

    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:sae:envirc:v:25:y:2007:i:1:p:131-149. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.