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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.
Authors

Stephen Smith

Michael Ridge
Report details
- DOI
- 10.1920/co.ifs.1990.0022
- ISBN
- 978-0-902992-93-1
- Publisher
- IFS
Suggested citation
Ridge, M and Smith, S. (1990). Local government finance: the 1990 reforms. London: IFS. Available at: https://ifs.org.uk/publications/local-government-finance-1990-reforms (accessed: 14 February 2025).
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