The revaluation of council tax bands - more than rearranging the deck chairs

Jones, C., Leishman, C. and Orr, A. (2006) The revaluation of council tax bands - more than rearranging the deck chairs. Policy and Politics, 34(2), pp. 219-239. (doi: 10.1332/030557306776315822)

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Abstract

The paper 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 have occurred in Britain. The paper 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 eleven 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 and personal finances and the housing market than revaluations within a capital value based tax system.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Leishman, Prof Christian and Orr, Dr Allison
Authors: Jones, C., Leishman, C., and Orr, A.
College/School:College of Social Sciences > School of Social and Political Sciences > Urban Studies
Journal Name:Policy and Politics
ISSN:0305-5736

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