“Poll taxes”, property taxes and the housing market

Abstract

Attempts to place the debate over the introduction of the community charge in the more analytical framework of economic theory. Argues that the community charge has disadvantages in terms both of equity and efficiency. Considers the wider effects of the abolition of domestic rates on the housing market. Using a case study, examines the feasibility of an alternative local taxation system based on capital values.

Citation

Lizieri, C. (1989), "“Poll taxes”, property taxes and the housing market", Journal of Valuation, Vol. 7 No. 4, pp. 303-314. https://doi.org/10.1108/EUM0000000003268