A multi-scale analysis of the impacts of the council tax: A GIS approach

Gary Higgs, Paul Longley, David Martin

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

The last 5 years have seen major changes in the nature of local taxation in Great Britain. Previous investigations have demonstrated that these are likely to have led to major social, economic and demographic re-distributional effects for the burden of taxation. Such studies have generally used aggregate analysis in order to identify the general trend of gainers and losers, and specifically to identify how different types of households have fared under each successive regime. In this paper we present the results of an analysis of the impacts of the newly established council tax across a range of disaggregate scales.
Original languageEnglish
Title of host publicationGIS, Spatial Analysis and Public Policy
EditorsDerek Bond, James Reid, Michael Stevens, Les Worrall
Place of PublicationUniversity of Ulster
PublisherUniversity of Ulster
Pages158 - 177
Number of pages20
ISBN (Print)1 85923 050 4
Publication statusPublished - 1 May 1994

Keywords

  • Council Tax
  • Domestic Rates
  • Property Valuation
  • gis
  • House Condition Survey

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