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A LOCAL SALES TAX WILL SET THE TOWN HALLS FREE
Author(s) -
Carswell Douglas
Publication year - 2006
Publication title -
economic affairs
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.24
H-Index - 18
eISSN - 1468-0270
pISSN - 0265-0665
DOI - 10.1111/j.1468-0270.2006.00609.x
Subject(s) - scrutiny , local government , government (linguistics) , tax reform , subject (documents) , business , public finance , value added tax , economics , finance , public administration , public economics , economic policy , political science , law , macroeconomics , philosophy , linguistics , library science , computer science
At a time when the financing of local government is subject to particular scrutiny, this article advocates a radical change to the way local government is financed. It is argued that the Council Tax‐based system of local government finance should be abolished and that local government should be made entirely self‐financing by turning VAT into a Local Sales Tax.