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IFS Reports
April 1990 C022
Article
Local government finance: the 1990 reforms
Type: IFS Reports
Authors: Michael Ridge and Stephen Smith
Volume, issue, pages: 69 pp
ISBN: 978-0-902992-93-1
IFS member price: £3
Non-member price: £6

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In this commentary we describe in detail reforms taking place to local authority finances and analyse their effects on local authorities and local tax payers. The study includes the results of a major survey undertaken by the Institute of Revenues, Rating and Valuation of local authorities' experiences in introducing the administrative arrangements for the community charge.

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