The geographical implications of changing local taxation regimes

Paul Longley, David Martin, G. Higgs

    Research output: Contribution to journalArticlepeer-review

    9 Citations (Scopus)


    This paper develops and extends our previous research on the impact of the changeover from the domestic rates to the community charge at the small area level: specifically, we extend our analysis to anticipate the impact of the council tax, and we model its redistributional consequences using a street-level GIS. Our empirical study is based upon the estimated 45 658 dwellings that comprise the inner area of Cardiff, Wales. The pattern of revenue-raising under the domestic rates is described using a public domain source, and the pattern of revenue-raising under the community charge is approximated using the electoral register. The pattern of payment under the council tax is modelled in a GIS environment using information collected in a house price survey. Redistributional patterns under the three basic regimes are described and some implications of the council tax are assessed in a geographical context. -from Authors

    Original languageEnglish
    Pages (from-to)86-101
    Number of pages16
    JournalTransactions of the Institute of British Geographers
    Issue number1
    Publication statusPublished - 1993


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