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Domestic rate reform in Northern Ireland: a critical review of policy options

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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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DOI: 10.1068/c0563

Abstract

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)
ID Code:12565
Deposited By:Dr Jasmine Lay-Cheng Lim
Deposited On:23 Mar 2010 14:03
Last Modified:23 Mar 2010 14:03

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