tax


By Professor Ken Gibb, Director, Policy Scotland The media covered Reform Scotland‘s contribution to the local tax debate yesterday. This was a welcome contribution to the aims of tax reform situated much more squarely in thinking about the wider role of local government in modern Scotland. Central to their case […]

Local Tax Reform: God and the Devil in the Details


biketrouble/Flickr CC BY-NC-SA   Kenneth Gibb, Policy Scotland, University of Glasgow When the council tax was first introduced in 1993, it was viewed as a politically clever fix after the catastrophe of the poll tax. It combined the palatable parts of a tax on property with personal discounts and limited exemptions for […]

Council tax reform is long overdue – so how do ...


A Written Submission to the Commission on Local Tax Reform The following was submitted as written evidence by Policy Scotland (written by Ken Gibb and Linda Christie). We answered three questions which are reprinted below. Question One: Scotland’s Current System of Council Tax To what extent does the current system of council […]

Submission on Local Tax Reform



© flickr/russell-higgs 2
Republished with permission from Professor Ken Gibb, Professor in Housing Economics, University of Glasgow I was speaking at the Scottish rural housing conference in Birnam, north of Perth, on Friday. While I would never claim to have any expertise in rural matters, I am interested in taxation and housing. So, […]

Land Value Taxation


Research into the first five months of the implementation of the Social Rented Sector Size Criterion underoccupation penalty, popularly known as the ‘Bedroom Tax’,  suggested ministers may have significantly overestimated the savings it is likely to generate. The analysis – which ran real data collected by four housing associations since April through […]

Bedroom tax may save less than estimated as tenants move ...