The 1990 Reform of United Kingdom Local Authority Finance

International Monetary Fund

No 1990/058, IMF Working Papers from International Monetary Fund

Abstract: In April 1990, the U.K. Government implemented the largest change to local authority finance in England and Wales since the postwar period. It involves the introduction of a poll tax on domestic residents, the centralization of local business taxes, and an overhaul of Central Government grants. This paper analyzes the effect of these reforms on local government and the wider economy.

Keywords: WP; government; tax; rate; community charge; tax price; U.K. government; government grant; local authorities; low income; authorities rise; thatcher government; Personal income; Housing prices; Marginal effective tax rate; Public expenditure review (search for similar items in EconPapers)
Pages: 34
Date: 1990-01-01
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