Making it up as they went along residential property tax and the process of policy change
Bibliographic Data
| ID | 6074613 |
|---|---|
| Authors | Kevin Rafter (0000-0001-9914-5223, University College Dublin, corresponding author) |
| Year | 2000 |
| Volume | 15 |
| Issue | 1 |
| Pages | 63-82 |
| Publication date | 2000-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Irish Political Studies (JOURNAL) |
| Journal identifiers | ISSN: 0790-7184 • E-ISSN: 1743-9078 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/07907180008406614 |
| OpenAlex | W2055235196 |
| Language | EN |
| Citations received | 2 |
| References cited | 2 |
This article provides an analysis of the residential property tax (RPT) over the life of the tax from 1983 to 1997. The manner in which the tax was conceived, introduced, altered and eventually abolished reveals a great deal about the motivations of Irish politicians and the process of policy change. The story of RPT illustrates that the main political parties have no ideological framework within which to consider the concept of tax reform. Moreover, the reaction of the parties to the 1994 budget changes to RPT indicates a responsiveness to middle‐class voters to the detriment of the wider community. This grouping was the only response‐category to a post‐budget opinion poll which showed a strong ‘harmful’ effect from the RPT changes
Economics · Ideology · Irish · Law and economics · Political economy · Political process · Political science · Politics · Property tax · Public economics · Tax reform · Housing, Finance, and Neoliberalism · Irish and British Studies · Law
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,08 |
| Citation span | 2000 - 2013 (14) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |