Jones, Colin; Leishman, Chris; Orr, Allison M. - In: Fiscal Studies 27 (2006) 2, pp. 205-229
Council tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands, but such views have a minimal empirical base. This paper sets out to assess the impact of changing...
