The forgotten dimensions of local fiscal reform in Scotland

Midwinter, Arthur and Monaghan, Claire (1989) The forgotten dimensions of local fiscal reform in Scotland. Quarterly Economic Commentary, 14 (3). pp. 76-78. ISSN 2046-5378

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Abstract

In this paper, we will argue that the Government's analysis of the distributive consequences of local fiscal reform is unduly narrow. A wider framework of analysis is needed, to examine local variations, and in particular we will identify two significant shifts, between rural and urban areas, and between tenants and owner-occupiers. We will argue that such analysis is illustrative rather than definitive, and precise measurement of these effect awaits further research.

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