McCluskey, William, Lim, LC and Davis, PT (2007) Domestic rate reform in Northern Ireland: a critical review of policy options. Environment and Planning C: Government and Policy, 25 (1). pp. 131-149. [Journal article]
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Local government finance, and in particular the basis of domestic rating, is currently the subject of a major review in Northern Ireland. The authors have conducted empirical research into a comparison between the present rating system and two alternative options - a banded system or a property specific discrete system. Derry City Council is used as a case study to gauge the likely redistribution effects of changes to the system. The findings are seen as significant in describing the effects of each policy regime at a local level in terms of winners and losers. In addition, the impact of the policy options in relation to a measure of income deprivation was investigated. The results indicate that a discrete value system performs best in terms of minimising the effect of rate redistribution and providing for a more fair and equitable local tax.
|Item Type:||Journal article|
|Keywords:||Local government finance, policy options, banding, fair and equitable, Northern Ireland|
|Faculties and Schools:||Faculty of Art, Design and the Built Environment|
Faculty of Art, Design and the Built Environment > School of the Built Environment
|Research Institutes and Groups:||Built Environment Research Institute|
Built Environment Research Institute > Centre for Research on Property and Planning (RPP)
|Deposited By:||Dr Lay-Cheng Lim|
|Deposited On:||23 Mar 2010 14:03|
|Last Modified:||23 Mar 2010 14:03|
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