Representation without taxation: an empirical assessment of the validity of the accountability argument underlying the reform of local government finance in England

Richard Barnett, Michael Barrow and Peter Smith

Fiscal Studies, 1991, vol. 12, issue 3, 30-46

Abstract: Until 1989 local government in Great Britain was financed from two major sources: central government grants, and the local property tax, known as the rates. The rates were levied on most types of property, the basis for taxation being the notional rental value of the property. Although this system had stood the test of time, there developed throughout the 1970s a widespread feeling that the rates were an unsatisfactory form of local taxation.

Date: 1991
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