Fairness was one of the main criteria set out by the Government as a test against which a local tax should be judged. The Government's argument was that, at the local level, taxes should reflect the benefits received from public expenditure, rather than be related to ability to pay. This paper examines fairness in local taxation and finds some support for relating local taxes to benefits received. However, this conclusion relies on a division of policy‐making responsibilities between central and local government, which is contradicted by the continuation of education expenditure as a local government responsibility. Had the Government been more radical in its review of local government, the paper argues that it may have found a more durable solution to the local taxation problem.
Fair local taxation
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