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The 1990 Reform of United Kingdom Local Authority Finance [electronic resource]

By: International Monetary Fund.
Material type: materialTypeLabelBookSeries: IMF Working Papers; Working Paper: No. 90/58Publisher: Washington, D.C. : International Monetary Fund, 1990Description: 1 online resource (34 p.).ISBN: 1451966415 :.ISSN: 1018-5941.Subject(s): Local Authorities | Local Authority | Local Government | Tax Base | Taxation | United KingdomAdditional physical formats: Print Version:: The 1990 Reform of United Kingdom Local Authority FinanceOnline resources: IMF e-Library | IMF Book Store 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.
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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.

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