Divergence in policy between Great Britain and northern Ireland : (Record no. 26167)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01430naa a2200169uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 8041415215610 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211163557.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080414s2008 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | BIRRELL, Derek |
| 9 (RLIN) | 1167 |
| 245 10 - TITLE STATEMENT | |
| Title | Divergence in policy between Great Britain and northern Ireland : |
| Remainder of title | the case of local taxation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford, UK : |
| Name of publisher, distributor, etc. | Blackwell Publishing, |
| Date of publication, distribution, etc. | November 2007 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Following devolution, local council taxation became in whole, or in part, a devolved matter and consequently separate reviews and analysis have been undertaken for England, Scotland, Wales and Northern Ireland. This article compares the recommendations and decisions made in all four countries, following recent reviews. It explains how Northern Ireland emerged with the greatest divergence in local taxation policy. It examines the reasons for the difference from Great Britain following a rating review process, including the tradition of regional and local rates, the attempt to tackle regressivity in local taxation and the significance of criticism of banded council tax. The article also considers the relevance of devolution and other political factors in determining the policy outcomes in each country |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Money & Management |
| Related parts | 27, 5, p. 323-329 |
| Place, publisher, and date of publication | Oxford, UK : Blackwell Publishing, November 2007 |
| International Standard Serial Number | ISSN 09540962 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20080414 |
| Operator's initials, OID (RLIN) | 1521^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
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