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“Poll taxes”, property taxes and the housing market

Journal of Valuation

ISSN: 0263-7480

Article publication date: 1 April 1989

Abstract

Attempts to place the debate over the introduction of the community charge in the more analytical framework of economic theory. Argues that the community charge has disadvantages in terms both of equity and efficiency. Considers the wider effects of the abolition of domestic rates on the housing market. Using a case study, examines the feasibility of an alternative local taxation system based on capital values.

Keywords

Citation

Lizieri, C. (1989), "“Poll taxes”, property taxes and the housing market", Journal of Valuation, Vol. 7 No. 4, pp. 303-314. https://doi.org/10.1108/EUM0000000003268

Publisher

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MCB UP Ltd

Copyright © 1989, MCB UP Limited