title: Demographic and budgetary influence on the geography of the poll tax:  alarm or false alarm?
abstract: "The paper examines the influence of demographic change and the adaptation of local authority budgets on the level of poll tax between local authorities.  The changes introduced by the Local Government Finance Act [in the United Kingdom] are argued to make almost all the possible variation between areas depend upon demography and local decisions on expenditure.  Means of assessing local expenditure need are outlined and a consistent measure is developed which is used to estimate the relative contributions of changing need, tax base, new expenditures and grants over the period 1974-85 and up to 1991.  'New realism' in local authority spending is argued to combine with demographic change to allow radically reduced potential poll tax levies to be estimated than have been forecast by other sources.  The reductions are particularly significant in inner London and many metropolitan districts."
authors.forename: R J
authors.initials: RJ
authors.lastname: Bennett
mesh_terms: D003710:Demography; D019049:Developed Countries; D004467:Economics; D005060:Europe; D005376:Financial Management; D005843:Geography; D005102:Health Expenditures; D011153:Population; D011157:Population Dynamics; D013660:Taxes; D006113:United Kingdom
keywords: Demographic Factors; Developed Countries; Economic Factors; Europe; Expenditures; Financial Activities; Geographic Factors; Northern Europe; Population; Population Dynamics; Taxation; United Kingdom