Spending needs, tax revenue capacity and the business rates retention scheme

Smith, Neil; Phillips, David; Simpson, Polly

doi:10.1920/re.ifs.2018.0141

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Appendix C Data and Methodology1

Recent Reforms To the Local Government Finance System1

Tax Revenue Capacity1

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2018

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“…Data sources and adjustments are based on previous IFS reports, specifically Simpson (2017), Phillips and Simpson (2017) and Amin-Smith, Phillips and Simpson (2018). This data appendix draws extensively on similar sections in those reports.…”

Section: Appendix C Data and Methodologymentioning

confidence: 99%

“…Second, the localisation of council tax benefit in 2013-14 replaced the council tax that had previously been paid on behalf of low-income households by the Department for Work and Pensions via council tax benefit with a (smaller) grant for councils to design their own benefit. 34 For more information on the distribution of revenues and spending, see Amin-Smith, Phillips and Simpson (2018).…”

Section: Recent Reforms To the Local Government Finance Systemmentioning

confidence: 99%

“…As in Amin-Smith, Phillips and Simpson (2018), our overall measure of tax revenue capacity is the sum of business rates and council tax revenue capacity.…”

Section: Tax Revenue Capacitymentioning

confidence: 99%

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