The Future Of Taxation. The Failure Of The Poll Tax In The Uk.

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Scornik, Fernando

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ISBN:9781902250007
Fecha de la edición:1996
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Nº Pág.:60
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/ Hacienda Pública-Sistemas Fiscales

The introduction of the Community Charge (Poll Tax) was massively resisted by the vast majority of the British people and ended in a colossal failure for the Conservative government. Behind what was apparently only a simple local taxation reform lay essential issues of political economy and social philosophy. Issues which cannot be ignored. What should be the basis for taxation: the rent of the land, the interest of capital or the wages of the workers? Who should be the subjects of taxation: landowners, capitalists and entrepreneurs or the workers? The answers to these questions ought to guide the future of reform, not only in Britain, but in all countries where the urban land problem poses an extraordinary challenge for economists and political leaders. According to the author of this study, the collapse of the communist system offers once again the opportunity to consider alternative social models which need to be evaluated within the limits of the Principle of Social Uncertainty.