Attempts to place the debate over the introduction of the communitycharge in the more analytical framework of economic theory. Argues thatthe community charge has disadvantages in terms both of equity andefficiency. Considers the wider effects of the abolition of domesticrates on the housing market. Using a case study, examines thefeasibility of an alternative local taxation system based on capitalvalues.
Journal of Valuation – Emerald Publishing
Published: Apr 1, 1989