The potential impact of reforms to the essential parameters of the council tax

Council Tax was introduced in Britain in 1993 and represents a unique international property tax. There is a growing belief that it is time to reform the number and structure of council tax bands but such views have a minimal empirical base. This paper sets out to assess the impact on personal and local government finances, and extends the analysis to the role of the tax multipliers linked to each band. The research is based on the experience of a representative sample of local authorities in Scotland. A statistical revaluation for 2000 is estimated for the existing eight band system, and from this base a ten band system is calculated. Financial implications are then simulated for each local authority taking account of central resource equalisation mechanisms. The results indicate that increases in bands will have little impact on the burden of the council tax compared with regular revaluations. Changing the tax multiplier range has the greatest impact on local authority finances and council tax payments

Redistribution and financing schools in England under Labour: are resources going where needs are greatest?

This article explores the policy changes made by the Labour government to the recurrent funding of school-based education in England, focusing in particular on the allocation of resources to meet the needs of disadvantaged pupils. Expenditure on education and, in particular, on schools has increased since 1997. However, while there have been two major changes to the way in which government allocates resources to local authorities (LAs) and a new requirement for LAs to include a deprivation factor in their funding formulae for schools, the evidence indicates that resources are being allocated to schools in a less redistributive manner than they are being allocated by central government to LAs. To address this issue, the government could require a minimum proportion of funding to be allocated to schools on the basis of disadvantage; however, politically this would be problematic in the absence of additional resources as it would mean cuts being made by LAs elsewhere in the education budget. And whilst there is now some information about the level of funding allocated to meet the needs of disadvantaged pupils, there is a paucity of information about how these resources are actually used within schools

Paisaje, asentamiento y Edad Media: reflexiones sobre dos estudios recientes

[EN] This article reviews two books on the historical development of medieval landscapes and settlement in Brittany and England, and goes on to reflect on the state of research in this field in the Spanish region of Castilla y León[ES] Este artículo parte de la crítica de dos libros sobre el asentamiento y los paisajes medievales en Bretaña (Francia) e Inglaterra para formular algunas reflexiones teóricas y metodológicas sobre el estado de este tipo de investigaciones en Castilla y León.Peer reviewe