The Reform of Local Taxation in Great Britain

Alfred Plummer

The Quarterly Journal of Economics, 1929, vol. 43, issue 4, 697-712

Abstract: I. Reform of British local taxation overdue, 697. — Differences between central and local tax systems, 698. — Defects of the latter, 699. — Burden of local rates on depressed industries, 700. — II. Changes in Scotland, 703. — III. Aims and salient features of the new legislation, 703. — The formulae, 705. — IV. Criticisms of the new arrangements, 707. — Certain producers are, in effect, subsidised, 708. — The problem of differentiation, 709. — Objection to block grants, 711. — Special concessions, 711. — Conclusion, 712.

Date: 1929
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