The geographical implications of changing local taxation regimes

Paul Longley, David Martin, G. Higgs

    Allbwn ymchwil: Cyfraniad at gyfnodolynErthygladolygiad gan gymheiriaid

    9 Dyfyniadau (Scopus)


    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
    Rhif cyhoeddi1
    Dynodwyr Gwrthrych Digidol (DOIs)
    StatwsCyhoeddwyd - 1993

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