Local taxation and the replacement of the poll tax∗

1990 ◽  
Vol 16 (4) ◽  
pp. 79-93
Author(s):  
Fabian society taxation review comm
Keyword(s):  
1992 ◽  
Vol 10 (3) ◽  
pp. 253-265 ◽  
Author(s):  
D Martin ◽  
P Longley ◽  
G Higgs

The United Kingdom has experienced different local taxation regimes in each of the last three financial years: Namely the property-based household rates; the personal community charge or ‘poll tax’; and the hybridised personal community charge adjusted for neighbourhood ‘transitional relief’. The geographical impact of these changing policies in the Inner Areas of the City of Cardiff is examined, highlighting the importance of historical rateable values and household sizes. By using a purpose-built street-level database, the implications of the different taxation systems are examined at increasingly detailed geographic scales, and the complexity of their impact is illustrated. This analysis focuses upon the geographical effects of using administrative community boundaries for the allocation of transitional relief in Cardiff, Wales.


2018 ◽  
pp. 356-358
Author(s):  
Oleg I. Mariskin

The review on the book: Kirillov A. K. From the Poll Tax to Income Tax: Tax Reforms of Capitalistic Russia and Their Implementation in Western Siberia in the second half of the XIX – early XX century. Novosibirsk, 2017, 178 p.


1897 ◽  
Vol 11 (2) ◽  
pp. 201
Author(s):  
Edwin R. A. Seligman
Keyword(s):  

2021 ◽  
Vol 20 (1) ◽  
pp. 88-107
Author(s):  
Tatiana V. Chernikova

Under discussion the question if Peter the Greats reforms were truly revolutionary. The author focuses on two aspects: the extent to which his innovations altered the patrimonial system that had dominated Muscovy over the previous three centuries, and the role arbitrariness, bribery, embezzlement and other kinds of corruption played during his reign. She examines the first Russian emperors changes that most affected Russias various estates, including the introduction of a poll tax, the conversion of peasants on state lands into state serfs, as well as the intensification of the nobilitys service obligations and the reduction of its privileges. The author concludes that Peter not only did not destroy Muscovys traditional patrimonial system, but intensified it and even used it to impose his reforms on a reluctant population. Meanwhile, although the emperors initiatives in the sciences, arts and secular education were important, they only affected the upper class. In other respects, Peters efforts to westernize his realm were only superficial. The author also considers how Russians regarded the notion of freedom. She argues that there is a connection between seemingly opposite phenomena - the popular desire for freedom and arbitrariness of the service nobility. The author pays particular attention to corruption, which she considers to have had a major impact on the governments relationship with the elite, and was tolerated both to maintain the latters loyalty but also to manipulate it.


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