Show simple item record

dc.contributor.authorBoyle, Lawrenceen
dc.date.accessioned2018-01-31T11:33:56Z
dc.date.available2018-01-31T11:33:56Z
dc.date.issued1963en
dc.identifier.urihttp://hdl.handle.net/1842/27113
dc.description.abstracten
dc.description.abstractThis study is concerned with a special problem of inequality which arises from the different fiscal capacities of local units of government in a politically decentralised system of government. In so far as the tax bases of the local governmental units are different there arises unequal treatment of equals residing in areas of different taxable capacity. The attempt to solve this problem through the operation of a differential grant system is an example of a particular application of the general principle of "the equal treatment of equals".en
dc.description.abstractThe study has in effect three objects. The first object is to discuss the general principles of different forms of equalisation grants and to provide formulae for achieving equalisation according to different concepts of equalisation. The second is to demonstrate the application of these principles and concepts in the various attempts at equalisation in Scotland, particularly in the Exchequer Equalisation Grant and the General Grant. In making this investigation I have been mindful of the remarks of J.R. and Mrs. Ursula Hicks who, writing in 1944 in their book, The Incidence of Local Rates in Great Britain, said,en
dc.description.abstract"Her distinctive institutions naturally tempt the student of E n g lish local governrre nt to leave Scotland as a terra incognita; but since we share the same central government with the Scots, the student of English public finance is negligent if he does not investigate. It is extremely important that the institutions of England and of Scotland should be continually compared, and translated into one another's terms; otherwise their common finan es can hardly be conducted with justice to each".en
dc.description.abstractWherever possible, therefore, the institutions of both countries and their different practice in relation to Equalisation Grants has been compared. The third object is to provide statistical data on the operation of the Exchequer Equalisation Grant and General Grant in Scotland in an attempt to evaluate the success of the policy of equalisation.en
dc.description.abstractThe work is divided into two parts. Part I discusses the principles of equalisation grant s and describes the history of equalisation in this country. Part II consists of an empirical investigation into the operation of the Exchequer Equalisation Grant and the General Grant in Scotland. Ch.I contains a discussion of possible interpretations of what is meant by equalisation and provides in generalised mathematical terms formulae for achieving equalisation for different concepts of equalisation. In subsequent chapters these formulae are used as an interpretative device for analysing the nature of the different approaches to equalisation which have been attempted in Scotland, England and Wales. Ch. II consists of a brief description of the framework of local government and the nature of its tax base, viz., rateable value, an understanding of which is necessary fcr the later dis cussion of the history of equalisation (Ch. III), the Exchequer Equalisation Grant (Ch. Iv) and the General Grant (Ch. V.) . The empirical investigation is contained in Chs. VI - IX. Ch.IX discusses the vexed question of the extent to which rateable value is an indicator of the "ability to pay" of the different areas and consequently the extent to which it should be used in an equalisation grant fOE mula. The conclusion is reached that it is an unreliable indicator but that there is no alternative indicator which is more reliable. With a tax system such as the rating system where the tax paid is not related to the income of the taxpayer it is not possible to evolve a grant system whereby any particularly meaningful form of equalisation can be achieved. Certain policy conclusions follow from this if equalisation is considered to be a desired objective. Either the tax base of local authorities requires to be altered to one which is more closely related to the incomes of those subject to the local tax or the major functions of local authorities which are of a national character such as education should be transferred to or wholly financed by the central government. Given tip present climate of opinion in this country it is unlikely that any alternative tax system such as a local income tax would be acceptable. The solution therefore lies in a re- examination and re- definition of the functions of local authorities.en
dc.description.abstractWhile it has not been possible to provide a ready made solution within the present framework it is hoped that many of the points brought out in this thesis are capable of application to a system where the tax base is related to income as, for example, in Sweden. Others again may see possibilities for applying the formulae as also some of the findings of the investigation to the study of international grants -inaid.en
dc.publisherThe University of Edinburghen
dc.relation.ispartofAnnexe Thesis Digitisation Project 2017 Block 16en
dc.relation.isreferencedbyAlready catalogueden
dc.title"The Problem of the Different Fiscal Capacities of Local Units of Government": (An Investigation into the Operation of the Exchequer Equalisation Grant and The General Grant in Scotland.)en
dc.typeThesis or Dissertationen
dc.type.qualificationlevelen
dc.type.qualificationnamePhD Doctor of Philosophyen


Files in this item

This item appears in the following Collection(s)

Show simple item record