000			01430naa a2200169uu 4500
001			8041415215610
003			OSt
005			20190211163557.0
008			080414s2008 xx ||||gr |0|| 0 eng d
100	1		_aBIRRELL, Derek _91167
245	1	0	_aDivergence in policy between Great Britain and northern Ireland : _bthe case of local taxation
260			_aOxford, UK : _bBlackwell Publishing, _cNovember 2007
520	3		_aFollowing 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	0	8	_tPublic Money & Management _g27, 5, p. 323-329 _dOxford, UK : Blackwell Publishing, November 2007 _xISSN 09540962 _w
942			_cS
998			_a20080414 _b1521^b _cTiago
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c26167 _d26167
041			_aeng