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http://hdl.handle.net/1893/3008| Appears in Collections: | Economics Working Papers |
| Peer Review Status: | Unrefereed |
| Title: | Council Tax Proposals in the Scottish Election 2011 |
| Author(s): | Bell, David |
| Contact Email: | dnfb1@stir.ac.uk |
| Citation: | Bell D (2011) Council Tax Proposals in the Scottish Election 2011. Stirling Economics Discussion Paper, 2011-10. |
| Keywords: | council tax council tax benefit property tax land value tax local authorities distribution Scotland Social policy Public welfare Scotland |
| JEL Code(s): | D10: Household Behavior: General D31: Personal Income, Wealth, and Their Distributions H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes |
| Issue Date: | 1-May-2011 |
| Date Deposited: | 6-May-2011 |
| Series/Report no.: | Stirling Economics Discussion Paper, 2011-10 |
| Abstract: | this paper looks at the proposals for taxing property put forward by the political parties prior to the May 2011 Scottish election. It examines the effects on the overall Scottish budget and also the distributional impacts on all households and pensioner households. It finds that there are very large negative effects on local authority budgets arising from a council tax freeze and the proposals for discounts to pensioners have complicated interactions with the council tax benefit system. |
| Type: | Working Paper |
| URI: | http://hdl.handle.net/1893/3008 |
| Affiliation: | Economics |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| SEDP-2011-10-Bell.pdf | Fulltext - Accepted Version | 650.01 kB | Adobe PDF | View/Open |
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