Lessons from the British Poll Tax Disaster
Traces the origins of the poll tax, describes how it was intended to operate, documents the implementation difficulties, and analyzes the reasons for its failure. Concludes that the notion of accountability underlying the poll tax is flawed, and that mistakes were made in implementation.
Year of publication: |
1991
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Authors: | Smith, Peter |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 44.1991, 4, p. 421-36
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
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