THE COMMISSION ON LOCAL TAX REFORM

ISBN 978 0 85759 048 0

PPDAS 61115

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Contents

1 Introduction

2 The Case for Change

3 Taxation and Funding for Public Services

4 Our Approach

5 Can a Local Tax be Fair and Equitable for Everyone?

6 What are the Wider Impacts of Alternative Local Taxes?

7 How Can Alternative Taxes be Administered?

8 When and How Could an Alternative Tax be Implemented?

9 Understanding Local Taxes

10 Local Tax and Local Democracy

11 Certainty for Taxpayers and Local Government

12 What the Evidence Tells Us

13 Conclusions and Recommendations

14 Our Remit

15 Members of the Commission

16 Glossary