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Leo Hawkins
Leo Hawkins
The Layfield Report on Local Government Finance in England, published in 1976, identified two main causes for the rate revolt in that country. These were ignorance of the functioning of the rating system amongst ratepayers, and a widespread feeling that it is an inequitable tax. Last year (1984) the taxpayer’s revolt which spread across the U.S.A. from California also focused on taxes on property. Forward, Local Government Rates in Victoria
Lecturer in Local Government Royal Melbourne Institute of Technology
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