LOCAL TAXATION AND THE REPLACEMENT OF THE POLL TAX.

FABIAN SOCIETY TAXATION REVIEW COMMITTEE

LOCAL GOVERNMENT STUDIES, n.º 4/1990, pág. 79

1. Local government income and expenditure. 2.ìFactors in choosing a local tax. 3. Ability to pay. 4.ìRelationship with the overall tax system. 5. Suitability asìa source of local tax revenue. 6. Administration. 7. Theìrevenue/spending "Mismatch". 8. Constitutional change. 9.ìProblems of transition. 10. Local taxes on business. 11.ìConclusions.