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.
Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile.
The difficulties encountered in forecasting social security expenditure (significantly underpredicted for much of the 1980s) have long been a source of concern-not least to officials in the DSS.