Published online by Cambridge University Press: 28 June 2005
The concern of this article is with the current debate about the reform of local taxation in the UK. In particular, the article examines the consideration given to issues of equity in the policy debate that has taken place through the government's ‘Balance of Funding Review’. It is argued that while the outcome of the reform process remains to be seen, the current debate indicates that decisions regarding local tax will serve as an illuminating example of the extent, and limits, of New Labour policy on tax and inequality more generally.