The geographical implications of changing local taxation regimes

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