The geographical implications of changing local taxation regimes

Paul Longley, David Martin, G. Higgs

Allbwn ymchwil: Cyfraniad at gyfnodolynErthygladolygiad gan gymheiriaid

9 Dyfyniadau (Scopus)

Crynodeb

This paper develops and extends our previous research on the impact of the changeover from the domestic rates to the community charge at the small area level: specifically, we extend our analysis to anticipate the impact of the council tax, and we model its redistributional consequences using a street-level GIS. Our empirical study is based upon the estimated 45 658 dwellings that comprise the inner area of Cardiff, Wales. The pattern of revenue-raising under the domestic rates is described using a public domain source, and the pattern of revenue-raising under the community charge is approximated using the electoral register. The pattern of payment under the council tax is modelled in a GIS environment using information collected in a house price survey. Redistributional patterns under the three basic regimes are described and some implications of the council tax are assessed in a geographical context. -from Authors

Iaith wreiddiolSaesneg
Tudalennau (o-i)86-101
Nifer y tudalennau16
CyfnodolynTransactions of the Institute of British Geographers
Cyfrol18
Rhif cyhoeddi1
Dynodwyr Gwrthrych Digidol (DOIs)
StatwsCyhoeddwyd - 1993

Ôl bys

Gweld gwybodaeth am bynciau ymchwil 'The geographical implications of changing local taxation regimes'. Gyda’i gilydd, maen nhw’n ffurfio ôl bys unigryw.

Dyfynnu hyn