The Geographical Incidence of Local Government Revenues: An Intraurban Case Study

D Martin, P Longley and G Higgs
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D Martin: Department of Geography, University of Southampton, Highfield, Southampton SO9 5NH, England
P Longley: Department of Geography, University of Bristol, University Road, Bristol BS8 1SS, England
G Higgs: Department of City and Regional Planning, University of Wales College of Cardiff, PO Box 906, Cardiff CF1 3YN, Wales

Environment and Planning C, 1992, vol. 10, issue 3, 253-265

Abstract: The United Kingdom has experienced different local taxation regimes in each of the last three financial years: Namely the property-based household rates; the personal community charge or ‘poll tax’; and the hybridised personal community charge adjusted for neighbourhood ‘transitional relief’. The geographical impact of these changing policies in the Inner Areas of the City of Cardiff is examined, highlighting the importance of historical rateable values and household sizes. By using a purpose-built street-level database, the implications of the different taxation systems are examined at increasingly detailed geographic scales, and the complexity of their impact is illustrated. This analysis focuses upon the geographical effects of using administrative community boundaries for the allocation of transitional relief in Cardiff, Wales.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:10:y:1992:i:3:p:253-265

DOI: 10.1068/c100253

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