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The British Social Attitudes Survey is a U.K.-wide survey that provides a rich source of information on individuals' attitudes to a variety of topics, including locally provided service. In this paper, the authors seek to model answers to questions on attitudes to local authority spending that...

The U.K.'s experience with the poll tax reminds us that even in an economy with a relatively well developed detection and legal system, one cannot take tax compliance for granted. The experience of the poll tax provides a unique opportunity to study many dimensions of tax compliance. We model...