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The neoliberal project : local taxation intervention in Scotland

Cooper, C. and Danson, M. and Whittam, G. and Sheridan, T. (2010) The neoliberal project : local taxation intervention in Scotland. Critical Perspectives On Accounting, 21 (3). 195–210. ISSN 1045-2354

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This paper is concerned with one of the central economic aspects of neoliberalism namely taxation. The shifting of the burden of taxation from the rich to the poor has been one of the raft of neoliberal economic reform policies. However, there has been a growing social movement in the UK against such a regressive form of taxation. This was led by a socialist political party in Scotland. This party devised a new taxation system which was specifically designed to reverse some of the economic inequalities brought about by the neoliberal turn. The new form of taxation, the Scottish Service Tax formed a bill (the Council Tax Abolition and Service Tax Introduction (Scotland) Bill) which was put before the Scottish Parliament in February 2006. This paper, taking a political-economy perspective, sets the possibilities presented by the bill within the context of neoliberalism.

Item type: Article
ID code: 15131
Keywords: taxation, Scotland, neoliberalism, Council Tax Abolition and Service Tax Introduction (Scotland) Bill, Scotland, Accounting, Finance, Accounting, Sociology and Political Science, Information Systems and Management
Subjects: Political Science > Political institutions (Europe) > Scotland
Social Sciences > Commerce > Accounting
Department: Strathclyde Business School > Accounting and Finance
Faculty of Humanities and Social Sciences (HaSS) > School of Government and Public Policy > European Policies Research Centre
Faculty of Law, Arts and Social Sciences > Geography and Sociology
Depositing user: Miss Donna McDougall
Date Deposited: 03 Feb 2010 19:32
Last modified: 05 Jan 2016 12:15
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