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Expert view - Council tax is flawed

Newspaper article

In this article for The Sunday Post, Stuart Adam argues that council tax valuations should be brought up to date and the tax levied in proportion to those values.

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Book chapter
This paper is a chapter in the report Budget Presepectives 2014, published by the Economic and Social Research Institute in Dublin.
Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it ...