@inbook{1c62f77bedb24f289c027a41d8de70c9,
title = "Introduction",
abstract = "British readers of this volume, at least, will scarcely need reminding of the reasons why an edited volume on local government finance within the economically advanced nations is timeous. Quite apart from the intrinsic academic value in examining current issues in local finance within such countries, the problem has particular relevance for Britain with the impending introduction of the community charge (or poll tax) and system of assigned revenues, and the abolition of domestic rates. The reform, radical enough in itself, marks an important stage in a long history of debate, centring around dissatisfaction with property rating on the one hand, and the relative merits of alternative local taxes on the other. Contentious as the community charge is, it is unlikely that its implementation - already programmed for Scotland by 1989, and extended to England and Wales in legislation introduced in the third Thatcher administration - will prove to be the last word; local government finance will remain on the political agenda.",
author = "Ronan Paddison and Stephen Bailey",
year = "1988",
doi = "10.4324/9781003514367-1",
language = "English",
isbn = "9781032846606",
series = "Routledge Revivals",
publisher = "Routledge ",
pages = "1--5",
editor = "Ronan Paddison and Stephen Bailey",
booktitle = "Local Government Finance: International Perspectives",
address = "United States",
}