The 1990 Reform of United Kingdom Local Authority Finance

34 Pages Posted: 15 Feb 2006

See all articles by Tamim Bayoumi

Tamim Bayoumi

International Monetary Fund (IMF); Centre for Economic Policy Research (CEPR)

Date Written: July 1990

Abstract

In April 1990, the U.K. Government implemented the largest change to local authority finance in England and Wales since the postwar period. It involves the introduction of a poll tax on domestic residents, the centralization of local business taxes, and an overhaul of Central Government grants. This paper analyzes the effect of these reforms on local government and the wider economy.

JEL Classification: 324, 325

Suggested Citation

Bayoumi, Tamim, The 1990 Reform of United Kingdom Local Authority Finance (July 1990). IMF Working Paper, Vol. , pp. 1-29, 1990. Available at SSRN: https://ssrn.com/abstract=884869

Tamim Bayoumi (Contact Author)

International Monetary Fund (IMF) ( email )

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Washington, DC 20431
United States
202-623-6333 (Phone)
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Centre for Economic Policy Research (CEPR)

London
United Kingdom

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