Lessons From the British Poll Tax Disaster

Peter Smith

National Tax Journal, 1991, vol. 44, issue 4, 421-36

Abstract: Traces the origins of the poll tax, describes how it was intended to operate, documents the implementation difficulties, and analyzes the reasons for its failure. Concludes that the notion of accountability underlying the poll tax is flawed, and that mistakes were made in implementation.

Date: 1991
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:4:p:421-36

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