The revaluation of council tax bands
More Than Rearranging the Deck Chairs
Bibliographic Data
| ID | 6327172 |
|---|---|
| Authors | Colin Jones (0000-0001-8283-3134, Heriot-Watt University), Chris Leishman (0000-0002-7853-5035, Heriot-Watt University), Allison Orr (0000-0003-0452-2159, Heriot-Watt University), Allison M Orr (Heriot-Watt University) |
| Year | 2006 |
| Volume | 34 |
| Issue | 2 |
| Pages | 219-239 |
| Publication date | 2006-04-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Policy & Politics (JOURNAL) |
| Journal identifiers | ISSN: 0305-5736 • E-ISSN: 1470-8442 |
| Publisher | Bristol University Press (PUBLISHER • GB) |
| DOI | 10.1332/030557306776315822 |
| OpenAlex | W2022419856 |
| Language | EN |
| Citations received | 2 |
English The article contributes to debate on the future of the council tax by focusing on the revaluation of council tax bands. Originally, no revaluations were foreseen and as yet none has occurred in Britain. The article argues there is a strong equity argument for frequent revaluations. An assessment of the potential impact of a revaluation is undertaken for a sample area of 11 local authority areas in Scotland. This research finds that, while addressing the equity issue, a revaluation is likely to create more disruption to local government, personal finances and the housing market than revaluations within a capital value-based tax system
Argument (complex analysis · Capital gains tax · Economics · Equity (law · Indirect tax · International economics · Political science · Public economics · Tax reform · Fiscal Policy and Economic Growth · Housing Market and Economics · Law · Local Government Finance and Decentralization
| Citation velocity | historical |
|---|---|
| Highly cited | No |