Abstract
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
Original language | English |
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Pages (from-to) | 86-101 |
Number of pages | 16 |
Journal | Transactions of the Institute of British Geographers |
Volume | 18 |
Issue number | 1 |
DOIs | |
Publication status | Published - 1993 |