The forgotten dimensions of local fiscal reform in Scotland

Arthur Midwinter, Claire Monaghan, Brian Ashcroft (Editor)

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In this paper, we will argue that the Government's analysis of the distributive consequences of local fiscal reform is unduly narrow. A wider framework of analysis is needed, to examine local variations, and in particular we will identify two significant shifts, between rural and urban areas, and between tenants and owner-occupiers. We will argue that such analysis is illustrative rather than definitive, and precise measurement of these effect awaits further research.
Original languageEnglish
Pages (from-to)76-78
Number of pages3
JournalQuarterly Economic Commentary
Issue number3
Publication statusPublished - 1 Mar 1989


  • fiscal reform
  • Scottish economics
  • Scottish economy


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