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The 1990 Reform of United Kingdom Local Authority Finance

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  • International Monetary Fund

Abstract

In April 1990, the U.K. Government implemented the largest change to local authority finance in England and Wales since the postwar period. It involves the introduction of a poll tax on domestic residents, the centralization of local business taxes, and an overhaul of Central Government grants. This paper analyzes the effect of these reforms on local government and the wider economy.

Suggested Citation

  • International Monetary Fund, 1990. "The 1990 Reform of United Kingdom Local Authority Finance," IMF Working Papers 1990/058, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1990/058
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