The Resource Grasping the third rail: reforming local taxation in Scotland

Grasping the third rail: reforming local taxation in Scotland

Label
Grasping the third rail: reforming local taxation in Scotland
Title
Grasping the third rail: reforming local taxation in Scotland
Creator
Subject
Language
eng
Summary
In 2015, the Scottish government mandated a commission to review local government finance in Scotland. This is not the first such review that has taken place in the UK, or indeed in Scotland, since the inception of the council tax. Despite the number of reviews that have taken place, and the seeming unpopularity of the council tax amongst taxpayers and politicians alike, policymakers have been until now reluctant to take on the task of reforming local taxation in Scotland. This article considers the role that the council tax plays in contributing towards local government revenue, as well as in enhancing local accountability. It sets out criteria for good local taxation, and assesses the operation of the council tax in light of those criteria. This article proposes a number of reforms to the council tax, including the introduction of new bands, a system of periodic or rolling revaluations, and the option for deferral. It concludes that, notwithstanding the need for structural reform, the council tax is a conceptually sound model for local taxation
Citation source
In: British tax review. - London. - (2016),
http://library.link/vocab/creatorName
MacLennan, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • council tax
  • local tax
  • tax reform
Label
Grasping the third rail: reforming local taxation in Scotland
Instantiates
Publication
Label
Grasping the third rail: reforming local taxation in Scotland
Publication

Library Locations

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