Tranforming Government General Editor: R.A.W Rhodes, Professor of Political Science, Research School of Social Sciences, Australian National University The Economic and Social Research Council mounted the Whitehall Programme on ‘The Changing Nature of Central Government in Britain’ between 1994 and 1999 The Programme sought to repair gaps in our knowledge about the workings of British central government and to explain how and why British government changed in the post-war period Also, because we cannot understand the effects of these changes by focusing only on Britain, the Programme analysed the experience of the advanced industrial democracies of Europe and the Commonwealth Initially the ‘Transforming Government’ series reported the results of that five-year research programme, publishing ten books Now, the series publishes any research consistent with its long-standing objectives: • Develop theory – to develop new theoretical perspectives to explain why British government changed and why it differs from other countries • Understand change – to describe and explain what has changed in British government since 1945 • Compare advanced industrial democracies – to compare change in Britain with other EU member and other states with a ‘Westminster’ system of government, especially the Old Commonwealth • Build bridges – to create a common understanding between academics and practitioners and to make academic research accessible to a varied audience covering 6th-formers and senior policy makers The series encompasses any theoretical approach to the study of government and governance We welcome books on such notions as hollowing-out, governance, postmodernism, core executives, new institutionalism and cultural theory alongside the more traditional topics of the civil service, prime ministers and government departments All books should meet the conventional criteria of theoretical and empirical rigour, but also seek to address topics of broad current interest that open the field of study to new ideas and areas of investigation Titles include: Simon Bulmer, Martin Burch, Caitríona Carter, Patricia Hogwood and Andrew Scott BRITISH DEVOLUTION AND EUROPEAN POLICY-MAKING Transforming Britain to Multi-Level Governance Nicholas Deakin and Richard Parry THE TREASURY AND SOCIAL POLICY The Contest for Control of Welfare Strategy Neil C.M Elder and Edward C Page ACCOUNTABILITY AND CONTROL IN NEXT STEPS AGENCIES Oliver James THE EXECUTIVE AGENCY REVOLUTION IN WHITEHALL Public Interest Versus Bureau-Shaping Perspectives David Marsh, David Richards and Martin J Smith CHANGING PATTERNS OF GOVERNANCE IN THE UNITED KINGDOM Reinventing Whitehall Iain McLean THE FISCAL CRISIS OF THE UNITED KINGDOM Hugh Pemberton POLICY LEARNING AND BRITISH GOVERNANCE IN THE 1960s B Guy Peters, R.A.W Rhodes and Vincent Wright (editors) ADMINISTERING THE SUMMIT Administration of the Core Executive in Developed Countries R.A.W Rhodes (editor) TRANSFORMING BRITISH GOVERNMENT Volume One: Changing Institutions Volume Two: Changing Roles and Relationships Martin J Smith THE CORE EXECUTIVE IN BRITAIN Kevin Theakston LEADERSHIP IN WHITEHALL Kevin Theakston (editor) BUREAUCRATS AND LEADERSHIP Patrick Weller, Herman Bakvis and R.A.W Rhodes (editors) THE HOLLOW CROWN Countervailing Trends in Core Executives Transforming Government Series Standing Order ISBN 0–333–71580–2 (outside North America only) You can receive future titles in this series as they are published by placing a standing order Please contact your bookseller or, in case of difficulty, write to us at the address below with your name and address, the title of the series and the ISBN quoted above Customer Services Department, Macmillan Distribution Ltd, Houndmills, Basingstoke, Hampshire RG21 6XS, England The Fiscal Crisis of the United Kingdom Iain McLean Professor of Politics, Oxford University Official Fellow in Politics, Nuffield College © Iain McLean 2005 All rights reserved No reproduction, copy or transmission of this publication may be made without written permission No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1T 4LP Any person who does any unauthorised act in relation to this publication may be liable to criminal prosecution and civil claims for damages The author has asserted his right to be identified as the author of this work in accordance with the Copyright, Designs and Patents Act 1988 First published 2005 by PALGRAVE MACMILLAN Houndmills, Basingstoke, Hampshire RG21 6XS and 175 Fifth Avenue, New York, N Y 10010 Companies and representatives throughout the world PALGRAVE MACMILLAN is the global academic imprint of the Palgrave Macmillan division of St Martin’s Press, LLC and of Palgrave Macmillan Ltd Macmillan® is a registered trademark in the United States, United Kingdom and other countries Palgrave is a registered trademark in the European Union and other countries ISBN 1–4039–0366–2 This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data McLean, Iain The fiscal crisis of the United Kingdom / Iain McLean p cm – (Transforming government) Includes bibliographical references and index ISBN 1–4039–0366–2 (cloth) Finance, Public–Great Britain–History Intergovernmental fiscal relations–Great Britain–History Government spending policy–Great Britain–History Regionalism–Great Britain–History Great Britain–Politics and government I Title II Transforming government (Palgrave Macmillan (Firm)) HJ1011.M355 2005 336.41–dc22 10 14 13 12 11 2004060143 10 09 08 07 06 Printed and bound in Great Britain by Antony Rowe Ltd, Chippenham and Eastbourne 05 Contents List of Tables vi List of Figures viii Preface ix Glossary xvi The Setting of the Problem Public Finance in the UK before 1888 17 Gladstone, Goschen, Lloyd George and the Webbs 39 The Origins of the Barnett Formula 62 Barnett and Devolution Today 75 Health – Getting it Right 93 Local Government – Getting it Wrong 113 The Whys and Wherefores of Fiscal Flows 139 The Australian Model 160 10 The Canadian Model 180 11 Honest Centralism and Honest Localism 205 Notes 226 References 231 Index 241 v List of Tables 1.1 1.2 1.3 1.4 2.1 2.2 2.3 3.1 4.1 4.2 5.1 5.2 6.1 6.2a 6.2b 6.3 6.4 8.1 8.2 Public spending per head, regions of the UK, 2001, £ Correlations among GDP, public expenditure per head and social security expenditure per head for the 12 UK regions in 2001 UK governmental receipts at current prices, selected years since 1707 UK general government expenditure at current prices, selected years since 1707 English (British) Government long term borrowing (1704–8) Irish national debt, 1794–1801 Public loans for Irish government, raised in Ireland and Britain, 1793–1801 Relative populations of England & Wales and Scotland, censuses 1881–1971 UK General Election of October 1974: seats and votes in Scotland HM Treasury ‘Needs Assessment’, 1979 (data for 1976–7) Seats and votes in the four territories of the UK, 1979–97 Departmental expenditure limits for the Territories, July 2004 UK Identifiable expenditure on services, by function, country and region, per head, 2002–03 Standardized mortality ratio, controlling for age and class composition, regions of the UK, 1970–72 Mortality by housing tenure and class, males 15–64, England & Wales, 1970–75 Mean = 100 Standardised mortality rates, England & Wales, men aged 20–64, per 100,000 by social class Population and weighted population for NHS resource allocation purposes, Regional Health Authority areas in England, 1975 Area Cost Adjustment factors for English local authorities 2004–05 Public spending under an inverse GDP formula (12 regions/territories) vi 21 25 25 50 67 70 76 91 97 104 104 105 110 146 155 List of Tables vii 8.3 9.1 9.2 9.3 9.4 9.5 10.1 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9a 10.9b 10.10 11.1 11.2 Public spending under an inverse GDP formula, adjusted for regional price differentials (12 regions/territories) The units of Australian federalism Commonwealth payments to State and local government, 2002–03 Overall magnitude of revenue capacity and expenditure need disparities in selected federations, population–weighted standard deviations, $US per capita at PPP Contributions of needs to grant shares, 2002–03 (all entries in Rows a–f are AUD per capita) Gini coefficients for equivalent household income measures under the current system, EPC, and State of origin scenarios, 2000–01 The units of Canadian federalism, 2002 The dispersion of regional GDP per head: Canada, Australia, and the UK The Canadian House of Commons, June 2003 and June 2004 The Canadian House of Commons, by party and province, June 2004 Equalisation entitlements, 2003–04 Revenue sources in Canada Federal transfers to the three territories, $m, 2003–04 Party shares of the vote, Canada, 1997 and 2000 federal elections First and second preferences, Canada, excluding Québec, 2000 First and second preferences, Québec, 2000 Credit ratings of Governments in Canada (in basis points), 2002 Local authority expenditure in England, 2002–03, £ million Population extremes for English local authorities, 2001 156 161 165 166 167 169 181 183 187 187 190 195 197 200 201 201 204 214 218 List of Figures 1.1 Scatter-plot of per capita public expenditure and GDP, for UK regions and territories 4.1 Spending on devolved services in England, Scotland, Wales and Northern Ireland 1986–2000 (UK spending = 100) 5.1 The nine standard regions of England 5.2 Mentions of ‘Barnett Formula’ in UK press, 1989–2004 7.1 Spending per head on devolved services in the English regions 1995–2000 (identifiable English spending = 100) 8.1 Raw and PPP-adjusted residuals: actual regional government expenditure per head minus simulated expenditure under inverse GDP formula, £ viii 72 85 87 124 157 Preface The United Kingdom is in a fiscal crisis because the centre taxes and the localities spend; and the centre’s mechanisms for distributing money for the localities to spend are broken Almost all (96%) of UK tax revenue comes from taxes that are levied and collected by the central government The devolved governments of Scotland, Wales, and Northern Ireland levy none independently Only Scotland even has the power to levy taxes But in 1997 Labour leader (soon to become Prime Minister) Tony Blair announced, even as he was proposing the tax power, that a Labour administration in Edinburgh would not use it To date it has not British local authorities possess only one tax base, namely domestic real estate The main tax that they levy (Council Tax) raises only per cent of total UK tax revenue and covers less than a quarter of their spending Local government lost its penultimate tax base at the start of the Poll Tax fiasco, when the collection and distribution of business rates was centralised Rising political protests against Council Tax increases led the UK Government to set up a Balance of Funding Review in summer 2003 This review, led by the English local government department the Office of the Deputy Prime Minister (ODPM), was wound up inconclusively in June 2004 The Treasury also took a hand In autumn 2003 Chancellor of the Exchequer Gordon Brown commissioned a report from the business economist Kate Barker on the stickiness of the UK housing market Her two reports in 2004 also put alternatives for local taxation on to the agenda Her proposals are examined below, as are ideas that her analysis implies but that she did not propose Back in 1976, the Layfield Committee into local government finance (Cmnd 6453/1976) clearly stated the dilemma In its view, there was a local option, in which government restored both tax bases and policy autonomy to the localities, and a central option, in which government retained all its tax bases, but stopped pretending that local spending bodies had any autonomy Since 1976, central control of local spending has actually increased, but all governments since then have failed to take up Layfield’s centralist option honestly The fiction of local autonomy is maintained The Labour government elected in 1997 started to speak enthusiastically about ‘New Localism’ in its second term However, in June 2004, Home Secretary David Blunkett went to ix 236 References Klein, R (2004) ‘The first wave of NHS foundation trusts: low turnout in elections sends a warning signal’, British Medical Journal 328:1332 (5 June) Layfield, F (1976) (chairman) Report of the Committee of Inquiry into Local Government Finance, Cmnd 6453 (London: HMSO for the Department of the Environment) Lenin, V.I (1917/1969) The State and Revolution: the 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Explaining the Union of 1707, 2nd ed (East Linton: Tuckwell Press) Winetrobe, B.K (1995) The West Lothian Question, House of Commons Library Research Paper 95/58 Wood, S (2003) ‘Foreword’ in McLean, I and McMillan, A., New Localism, New Finance (London: New Local Government Network), p Index Abel-Smith, Brian (1926–96) 102 Aberfan disaster 1966 63 Aborigines: see Indigeneity (Australia), measurement of accountability of local government 121, 213, 218–19 Acheson Report 1998 103, 105–6 Act of Settlement 1701 17 Act of Union 1707 (between Scotland and England) x, xi, 12, 17–23, 29–38, 61 Act of Union 1800 (between Great Britain and Ireland) xi, 12, 23–7 Gladstone on 41 agriculture, tax privilege of 138 Alberta 182, 184, 185, 187–9, 193, 194, 196, 203 Alliance party (Canada) 185, 199, 201; later merged into Conservative Party of Canada, q.v American Civil War: effect on Canada 186, 202 Anne, Queen 17, 223 Area Cost Adjustment (in English local government finance) 116, 125–6, 140–8 Artisans’ Dwellings Act 1875 114 Asquith, H.H (1852–1928) 49, 55 asset-rich but cash-poor taxpayers 135–6 Audit Commission 126, 128, 211–12, 217 Australia, Commonwealth of x, xiii, 128, 141, 152, 160–79, 215, 221, 229; comparison with Canada 202–3 Australian Bureau of Statistics 174 Australian Capital Territory 161, 165, 166, 168 Australian Constitution 162–3, 165, 166, 172, 196, 202 Australian Labor Party 164–5 Balance of Funding Review (ODPM, 2003–4) ix, 15–16, 45–7, 120, 131–2, 208 Balfour of Burleigh, Alexander Bruce, sixth Lord (1849–1921) 115, 120, 228 Balfour, A.J (1848–1930) 42, 51 Balls, Ed 86, 150 Bank of England 21–2, 220, 221 Bank of Ireland 24–5 Bank of Scotland 4, 20, 22 Barker, Kate ix, 119, 133–4 Barnett consequentials 88 Barnett Formula x, xii, xvi, 1, 15, 47, 62–92, 139–40, 148, 154, 175, 176, 207, 222, 225, 227 convergence property of 72, 80–1, 88–90 Barnett squeeze xvi, 1, 88–90, 91, 149, 150–1, 225 Barnett, Joel (Lord) x–xi, 70–1, 90–1, 150, 157, 177–8 Bell, David 153, 227 beneficial rating 116, 119, 122, 208, 228 best value councils, see flagship councils under Labour Bevan, Aneurin (Nye) (1897–1960) 78, 99–103, 106, 178, 209 Beveridge, William (1879–1963) 50, 53, 54, 78, 99–100 Birmingham 113, 217 Black Report 1980 103–4 Blair, Tony ix, 79, 84–5, 205–6 blame shifting, see credit claiming Bloc Québécois 149, 186, 198–9, 202 block grant 3, 15 Blunkett, David ix, 211 Boer War 51 Bradford Teaching Hospitals Foundation Trust 209–10 Braithwaite, W.J (1875–1938) 50, 99 British Columbia 184, 185 241 242 Index British Medical Association 99–102 British North America Act 1867 182–4, 202 British North America Act 1907 182 Brittan, (Sir) Samuel 15 Brontë sisters 28 Brown, Gordon ix, 14, 45, 78, 83, 88, 105, 107, 119, 129, 159, 220 Bruce, Malcolm 81 Buccleuch, sixth Duke of 56–7 Budget 1842 45 1853 45 1860 45 1888 45–7 1894 55 1907 55 1909 49, 53, 55–7, 135 1914 49, 55, 57, 133 buoyancy of tax bases 58, 113, 116, 131–2, 216 Burke, Edmund (1729/30–1797) 41 Burns, John (1858–1943) 50 Burns, Robert (1759–1796) business rates xviii–xix, xxi, 8, 122, 132, 134–8, 216, 223 revaluations for, see revaluation by-elections Motherwell 1945 60 Carmarthen 1966 62–3 Rhondda West 1967, 63 Hamilton 1967 63 Caerphilly 1968 63 Govan 1973 65 Byers, Stephen xii Callaghan, James 64, 67 Calvinism 12 Cambridge 143 Campbell, Alastair 84 Canada x, xiii, 41, 43, 141, 149, 152, 166, 180–204, 215, 221, 223–4, 229; comparison with Australia 202 Canada Health & Social Transfer 188–9, 191, 229 Canadian Constitution, see Constitution Acts (Canada) Canary Wharf 137 capital gains tax 138 Carnarvon, Henry Howard Molyneux Herbert, fourth Earl of (1831–1890) 40 Castle, Barbara (1910–2002) 102 Castlereagh, Robert Stewart, Viscount (1769–1822) 26 Catholic Emancipation, 1829 226 Catholicism 12, 24–7, 41, 49, 60, 63–4, 226; see also Jacobites Censuses, UK 1881–1971 50 1991 122, 127 2001 127 centralism, see Layfield Report centre-periphery politics 48 Chadwick, Edwin (1800–1890) 207 Chamberlain, Joseph (1836–1914) xi, 39, 43, 51, 55 as Mayor of Birmingham 113 charities, property tax position of 136–7 Charlottetown (failed Canadian constitutional convention) 196 Church of Scotland 22 Churchill, (Sir) Winston (1874–1965) 50, 53, 57–8, 118–9, 133, 137 Churchill, Lord Randolph (1849–1895) 39, 44–5 CIPFA (Chartered Institute of Public Finance and Accountancy) 131–2, 229 Claim of Right for Scotland 77–8 Clarity Act 2000 (Canada) 185–6, 202 Clinton, Bill 79 Common Agricultural Policy 94–5, 105, 177 Commonwealth Grants Commission (Australia) xiii, 110, 152, 160–79, 203, 212 community charge, see poll tax Community Health Councils 209 Company of Scotland, see Darien scheme comparative advantage 18, 23 comprehensive performance assessment (of local and/or health authorities) 128, 211–12, 217 Index 243 Comprehensive Spending Reviews, see Treasury congestion charging 216 Goschen unsuccessfully tries to introduce in 1888 47 in London 124 Conservative Party 64, 69–70, 73, 75–8, 80, 103, 106–8, 111–12, 119, 121–2, 124–7, 134, 218 changed attitude to devolution post 1997 148–9 see also Declaration of Perth; Thatcher, Margaret Conservative Party of Canada 186; see also Alliance party, Progressive Conservatives Constitution Acts (Canada) 182–8, 196–7, 202, 229 Cornwall 143, 211 council tax ix, 8, 10, 16, 122–4, 132, 134, 213, 215–16, 225 gearing of 213 regressiveness of 123, 138, 223 revaluations for, see revaluation Country Landowners’ Association 118 County Councils Act 1888 46 Craik, Sir Henry, first baronet (1846–1927) 59–60 credible commitments 159, 220 credible threats 11–12, 48, 61, 71, 73, 153–4, 185, 188, 198–9, 221 credit claiming 173–4, 191, 203 credit ratings (of Canadian provinces) 204 Crosland, Anthony (1918–1977) 120, 213 Crossman, Richard (1907–1974) 63–4, 102 Crowther-Hunt, Norman, Lord (1920–1987) 65 Cunningham Amendment 69, 75 Curry, David 143 Dalintober Street Co-operative Halls, Glasgow 66–7 Dalmeny (Midlothian): Gladstone drafts Home Rule at 40, 42 Dalyell, Tam 65–7 Darien scheme 19–20, 22, 23, 36–7 Davies, Bleddyn 109 Davies, Ron 78 Day, Alan 120–1, 126, 130, 212–13, 215 Declaration of Perth 64 Defoe, Daniel (1660?–1731) 19 Department for Education and Skills 96, 123 Department of Finance (Canada) 189–92, 195–6, 221 Department of Health 95–6, 106, 140 devolution (to Scotland and Wales) 65–74 devolved administrations xii–xiii, 1, 3, 15, 71–2, 75, 82, 177, 220; see also Scotland; Wales; Northern Ireland Devon and Cornwall Police Authority 211 Devon County Council 113, 229 Devon pensioners: see asset-rich but cash-poor taxpayers Dilke, Sir Charles (1843–1911) 39, 43 Disraeli, Benjamin (1804–1881) 42 double counting: see credit claiming Douglas-Home, Sir Alec (1903–1995) 64 Dreadnoughts xvii, 55 cost half as much as a fully-equipped Duke 56, 118 Duke of Hamilton’s Resolve, 1705 17 Durham County Council 113, 219 Duverger’s Law 11, 186–7 Dyfi, River 227 East India Company 21–2 ecological fallacy xvii, 111, 153 economic rent, taxation of 116–19, 134–8 Education (Scotland) Act 1918 49, 60 Edward I, king of England 12 efficiency in taxation and public expenditure 134, 138, 151, 157, 158, 160, 168, 171–4, 176 Electoral Commission 151, 221 244 Index Elliott review of area cost adjustment 143–5 eminent domain xvii, 56; see also planning permission English backlash, 1977 xii, 12, 67–70, 73, 84, 90, 94, 149, 153 English regions White Paper 2002 84–6 Enthoven, Alain 107, 209 equalisation 3, 55, 80, 101, 115, 121, 151–2, 212–19 in Australia 160–79 in Canada 184–204 see also vertical fiscal imbalance, horizontal fiscal equalisation equity in taxation and public expenditure 116, 122, 134, 138, 158, 160, 168–71, 178 Erastianism 12 European Union 94–5, 227 exemplifications 127–8 Eyam, Derbyshire 28 Farren, Sean 89 Fermanagh and Tyrone, allegedly dreary steeples of 58 fire service 210–11, 220 fiscal disequilibrium, see vertical fiscal imbalance fiscal federalism 1, 14 in Australia 160–79 in Canada 184–204 five-province standard (Canada) 190–1, 194, 203 flagship councils under the Conservatives 125, 127, 153, 228 under Labour 158, 211 Fletcher of Saltoun, Andrew (1653?–1716) 226 floor standards, for local government services 120, 130, 208, 212–13 flypaper effect 171–4 focal points 49 Forsyth, Michael 73 Foster, Sir Christopher 121–2 foundation hospitals 209 franchise extension 10, 40 franchise fees (Australia) 164 Gaitskell, Hugh (1906–1963) 102 GDP per head gearing 213, 215–16 general elections, UK 1885 8, 10, 12, 39–40 1906 51 1951 75 1966 62 1970 64 February 1974 65–6 October 1974 67 1979 69, 76 1983 76 1987 76, 77 1992 76 1997 79–80, 206 Generic Solution (Canada) 191 George, Henry (1839–97) 56, 117–8, 134 Germany, fiscal equalisation in 166 Giblin, L.F 162, 165 Gibson, John 126 Gini coefficient 169–70 Gladstone, W.E (1809–98) x, 10, 39–44, 45, 55, 68, 76, 77, 220, 226 Godolphin, Sidney, first Earl of (1645–1712) 19, 21 golden rule (of UK Chancellor of the Exchequer, 1997– ) xvii, 83, 176, 207, 213, 220 Good Friday Agreement 1998 79, 81 goods and services tax (Australia) 164, 166–7 (Canada) 192 Goschen formula (also known as Goschen proportion) x–xi, xvii, 45–50, 57–61, 62, 68, 71, 74, 80, 140 Goschen, George Joachim, first Viscount Goschen (1831–1907) xi, 43, 44–9, 109, 114, 115, 220, 228 Government of Ireland Act 1920 58–9, 67–8 Government of Ireland Bills 1886, 1893/Act 1914: see Irish Home Rule Government of Northern Ireland: see Stormont Index 245 Government Offices (for the English regions) 84, 151, 176, 223 Governor-General (Canada) 187 Grattan, Henry (c 1746–1820) 24, 41 Green Belts 138 Grenville, William Wyndham, Baron (1759–1834) 26 Griffiths, Jeremiah [James] (1890–1975) 62 Harcourt, Sir William (1827–1904) 55 Hartington, Marquess of (Spencer Cavendish, later eighth duke of Devonshire, 1833–1908) 39, 43 Hawarden kite 43 Heath, Edward 64–5 Heathrow Airport, valuation of 122 Heclo, Hugh and Aaron Wildavsky 141 Hereditary Revenue (Ireland) 26 herring 32–3 High Court (Australia) 164 higher education reform, devolution implications of 207 Hillingdon 122 Home Office 123 horizontal fiscal equalisation 28, 115, 215–17, 219–24 in Australia 160–79 in Canada 191–202 House of Lords 57, 69, 91, 187 Hull (Québec) 193 Humberside Police Authority 211 Hume, David (1711–1776) 13 Hutton, Mrs Sadie (described as ‘petite and comely’) 66 income tax 8, 23–4 in Australia 164 see also local income tax; Scottish Variable Rate of income tax India 186, 188 Indigeneity (Australia), measurement of 174–6 inheritance tax 138 iniquitous Barnett formula (search string) 227 interstate tariffs (Australia) 161, 163 inverse care law 96–106 inverse GDP formula xiii, xviii, 152–9, 221–2 Ireland 4, 8, 12, 23–7, 39–44, 48, 54; see also Northern Ireland Irish home rule x, 8, 10, 39–44, 57, 68, 140 Irish Parliament (1782–1800) 24 Irish Party 40, 52, 62, 199–200 island counties, higher costs in 143 Jacobites 22 Johnston, Tom (1881–1965) 60–1 Joint Exchequer Board (of NI and UK) 58–9 joint ministerial council, proposed for UK territorial finance 151–8, 207 Jubilee Line 137 Kensington & Chelsea 215 Kilbrandon Commission 1969–73 63–5, 75 Kinnock, Neil 77, 78 LABGI, see Local Authority Business Rate Incentive scheme Labour Party xxi, 51–2, 54, 62–3, 66, 77, 149, 207 Lake District 216 land tax 21, 33, 56–7, 118–38, 216–17, 223, 228 Lang, Ian 73 Lansbury, George (1859–1940) 54–5 Law, Andrew Bonar (1858–1923) 58 Layfield Report (into local government finance, 1976) ix, xiii, 120–1, 126, 130–6 205–19, 225 Lenin, Vladimir Ilyich 228 Liberal Democrats (UK) 78, 130–1, 133, 149; for earlier references, see under Gladstone; Lloyd George; Churchill, W Liberal Party (Canada) 149, 186, 199, 201 Liberal-National coalition (Australia) 164–5 Liverpool 54, 122 246 Index Livingstone, Ken 149 Llewellyn Smith, Sir Hubert (1864–1945) 50, 53 Lloyd George, David (1863–1945) 45, 49–57, 99, 118, 133 Lloyd George, Megan (1902–1966) 62 Local Authority Business Rate Incentive scheme 133, 216 local authorities, English, excessive number of 217 Local Government Act 1894 46 Local Government Finance Formula Grant Distribution (LGFFGD): see standard spending assessments local government finance 113–38 local government White Paper 2001 158 local income tax 121, 130–1 localism, see Layfield Report London, City of 217 London Development Agency 84 London weighting 142 London, differentially high public expenditure in 123, 142–8, 154–7 Long, Walter, first Viscount Long (1854–1924) 58 Ludlow 12 lump-sum taxes 122 Lyons, Joseph 162 Lyons, Sir Michael 114, 120 Major, John 73, 79 Manitoba 184 marginal pound, as accountability device 120, 212 Mathews, R.L 162 Maynooth Grant, 1845 60, 226 median constituency 126 median voter (theorem) xviii, 10–11, 15, 52, 107–8, 114, 126, 148, 204, 219 Meech Lake (failed Canadian constitutional convention) 196 Michael, Alun 89 Militant Tendency 77 Millennium Dome 137 Minority Report: see Royal Commission on the Poor Laws 1909 monarchy, disappearance of in UK 223 Montreal 198 moral hazard xviii, 126, 221 Moran, Charles Wilson, first Baron (1882–1977) 101, 103, 106 Morgan, Rhodri 89 Morrison, Herbert, Baron Morrison of Lambeth (1888–1965) 60, 100–1 multiple regression 108–9, 111–12, 125, 143–5, 157, 218, 223 bad practice (circularity) in 144, 153, 157 reasons for non-use in Australia 175–6 Municipal Corporations Act 1835 xi, 28, 46 Murray, Sir George (1849–1936) 55 Napoleonic Wars 8, 10, 23–4, 26 National Health Service 15, 93–112, 123–4, 208, 219, 228 National Insurance Act 1911 xi, 4, 50, 53, 96, 99 National Land and Property Gazetteer 135 national minimum 115 National Non-Domestic Rate, see business rates nationalism Scottish 62–9 Welsh 63 see also Scottish Nation al Party; Plaid Cymru natural resources, taxation of 194, 203 Needs Assessment (HM Treasury 1979) xii, 60, 68, 70–1, 80, 89–90, 152 needs: an essentially contested concept 152, 198–9, 203 New Brunswick 184, 202 New Democratic Party (Canada) 201 new localism ix, 205–6; see also Layfield Report Index 247 New Poor Law 1834 28, 51 New South Wales 162, 166, 168 Newcastle upon Tyne xii, 110 Lloyd George speech at 1909 57, 118 Newfoundland & Labrador 184, 185, 191, 194, 197–8, 203 NIMBYism 133, 205 Nixon goes to China gambit 42 North American Free Trade Area 193, 195 North Sea oil 65 Northern Ireland 12, 39, 48, 58–61, 63–5, 73–4, 83–4, 89–90, 132, 139–40, 148–9, 177, 205, 219 Northern Territory (Australia) 161, 168, 170–2, 174–6 Northern Way 150 Northumberland County Council 219 Nova Scotia 184, 191 Nunavut 196–7 O’Connor, James 15 O’Shea, Katharine (called ‘Kitty’ in Ireland) (1845–1921) 40–2 Objective One (of the European Union’s regional funds) 89–90, 153, 178 ODPM Select Committee 133 ODPM xiii–xiv, xix, 82, 84, 94–6, 106, 120, 123, 126–7, 133, 140, 151, 177 Office for National Statistics (ONS) 94, 151, 153, 177 Office of the Deputy Prime Minister, see ODPM old age pensions 52 Ontario 182, 184, 185, 189, 193 Orange card (1886) 39 Oswald, Andrew 144–5 Ottawa 193 Owen, David 102–3 Oxford University, Adam Smith on 13 Paine, Thomas (1737–1809) Pareto superiority 154, 172 Parliament Act 1911 57 parliamentary sovereignty 179, 206, 230 Parnell, Charles Stewart (1846–1891) 40–4, 76, 199, 202 Parti Québécois 149, 198–9 pay-as-you-go v actuarial funding 53–4 PAYE (Pay as you Earn) 131–2 Peak District 216 Peel, Sir Robert, second baronet (1788–1850) 8, 24, 42, 45 performance targets, see comprehensive performance assessment (of local and/or health authorities) personal social services 210 perverse incentives 99, 107, 111, 129, 153, 179, 194, 208, 227 PESA, see Public Expenditure Statistical Analyses Pitt, William, the Younger (1759–1806) 8, 26, 41, 219 Plaid Cymru 63, 73–4, 78, 224–5 planning permission, effect on property values and tax liability 116, 119, 133–8, 216 plurality electoral system, consequences of for spatial representation 186–7, 202 police 210–11 political business cycle 125 poll tax ix, 8, 10, 77, 83, 114, 119, 121–2, 124, 205, 225, 228, 230 corrupts 1991 Census 122, 127 effects compared to 1377 poll tax 122 Poplarism 54–5 Portillo, Michael 73, 87, 88 postcode prescribing 205 Powys 227 precepting 192, 210–11 Prescott, John 84–7, 150 primary care trusts 209 Prince Edward Island 184, 197 private goods x–xi, 15, 17, 116–17 Privy Council Office (Canada) 152 Progressive Conservatives (Canada) 185, 201–2; later merged into Conservative Party of Canada, q.v 248 Index progressive taxation 56, 132, 228 proportional representation 78, 225 public choice theory 5–16, 107, 219 public expenditure in English regions, measurement of 94–6 Public Expenditure Statistical Analyses (PESA) 94, 123, 228 public finance 13–14, 18, 52–4, 76, 78–9 public goods xi, 13, 14, 17, 23, 27–8, 47, 100–1, 116–17, 210–11 public health 15, 28, 116 public sector pay bargaining 193, 220, 223–4 public service agreements 106, 128–30 purchaser-provider split 106–112, 209 purchasing power parity 154 Québec 149, 184, 185, 189, 191 compared with Scotland 198–202 railway gauge harmonisation (Australia) 161 rates 116–8, 123 continue in Northern Ireland 140 see also business rates RAWP 103–6, 127, 128 Raynsford, Nick 120, 145 Redmond, John (1856–1918) 202 referenda on devolution 1979 69, 75, 78 1997 80–1 2004 86–7 on sovereignty-association, Québec 1980 and 1995 198 regional assemblies (England) 223 regional development agencies (England) 84, 150–1, 223 regression against past spending 126; see also multiple regression rent-seeking 158, 171–4 Repeal of the Corn Laws 1846 8, 42, 226 resource accounting 73 Resources Allocation Working Party (NHS, 1976): see RAWP revaluation rating 1973 119 rating 1985 (Scotland) 121 business rate 2005 134, 137 Council Tax 2007 123, 134, 137, 225 Review of Commonwealth-State Funding 168–74 Ricardo, David (1772–1823) 18, 117–9 Roman Catholics, see Catholicism Rosebery, Archibald Philip Primrose, fifth earl of (1847–1929) 42, 55, 68 Ross, William (1911–1988) 63–5 Royal Bank of Scotland 4, 20 Royal Commission on Local Taxation 1901 115 Royal Commission on the Constitution: see Kilbrandon Commission Royal Commission on the Poor Laws 1909 51–3 Russell, Lord John (1792–1878) 42 Rutland 217 S4C (Sianel Pedwar Cymru) 79 sales tax 121, 132, 193 Salisbury, Robert Gascoyne Cecil, 3rd Marquess of (1830–1903) 39–40, 44–9, 76, 109, 115, 227 Saskatchewan 184, 185, 191 school funding 179 Scilly, Isles of 217 Scotland Act 1978 67–9, 82, 153 Scotland Act 1998 70, 78, 81–2, 206, 230 Scotland White Paper 1997 70, 80–1 Scotland 4, 12, 15, 17–23, 27, 29–38, 48–9, 54, 59–61, 63–74, 132, 139–40, 149, 176–7, 205, 219 compared with Québec 198–202 Scots cattle, to enter England duty-free 30 Scottish Constitutional Convention (1989–95) 77–80 Scottish Equivalent, 1707 x, 4, 18, 20, 35–8 Scottish Labour Party (1975–9) 67 Scottish National Party (SNP) 62–7, 73–4, 77–8, 198, 203, 224–5 Index 249 Scottish Office 139 Scottish Parliament to 1707 17–19, 22, 34 from 1999 78–82, 206–7 Scottish Variable Rate of income tax 78, 79–80, 123, 132, 223 Second Reform Act 1867 226 Senate, Australia 174 Senate, Canada 186–8, 199 Sewel motions xx, 206–7 Shetland 65 site value rating 133; see also land tax Smith, Adam (1723–90) 8, 13–14 Smith, Andrew 90 Smith, John (1938–1994) 67 social security (now social protection) 3, 4, 15, 54–5, 95, 123, 169, 207, 222; see also National Insurance Soham 211 South Australia 171 Southwark, effect of Jubilee Line Extension on property values in 137 sovereign debt 204 sovereignty-association 185, 198 Speaker’s Conference on redistribution 1944 60–1 special purpose payments (Australia) 165, 168 stamp duty 33, 135–8 standard assessment tests (in schools) 211 standard spending assessments xii, xx, 124, 126, 140, 142–8, 154, 158, 176 Stanford, Leland (and Leland Jr) 227 Stanmore, effect of Jubilee Line Extension on property values in 137 Stormont (Government of Northern Ireland), suspension of, 1972 64–5 Supreme Court (Canada) 185, 202 sustainable investment rule (of UK Chancellor of the Exchequer, 1997–) xxi, 83, 207, 213, 220 Swindon 143 Tariff Reform 55 Tasmania 162, 168, 170–2, 174–6 tax competition 192–3 tax points (Canada) 191, 195 territorial grants commission (proposed, UK) xiii, 151–2, 158, 177, 219–25 Territories, of the UK, see devolved administrations Thatcher, Margaret 69, 77, 107, 122, 159, 199, 213 Thomas, George, Viscount Tonypandy (1909–1997) 63–4, 78 Tiebout effect 114, 215 Toronto 198 Town & Country Planning Act 1947 133, 136–8 transparency 168, 174–6 Transport for London 137 Treasury Committee (of House of Commons) 81, 88 Treasury, HM xiv, 62, 69–74, 81–4, 88, 93–6, 106, 120, 128, 139–40, 151, 177, 207 Comprehensive Spending Reviews 73, 84, 88–9, 91, 139–40 PESA process 93–6 Tredegar 209 Tudor Hart, Julian 96–9 two-tier local government 218 Tyne & Wear 145 Ulster, see Northern Ireland unanimity rule, proposed for Territorial Grants Commission 152–3, 158, 221–2 unemployment 51 University College, London Hospital 209 upwards-only rent reviews 136 USA, fiscal equalisation in 166 Vancouver 198 vertical fiscal imbalance 17, 28, 124, 207–8 in Australia 160–79 in Canada 191–202 Victoria (Australian state) 162, 168 250 Index Victoria, queen (1819–1901) Victorian town halls 113 virement xxi, 3, 84 55 Wales Act 1978 67–9, 153 Wales Act 1998 70, 81–2 Wales White Paper 1997 70, 80–1 Wales 12, 54, 57, 62–3, 73–4, 75, 78–9, 89, 132, 139–40, 149, 178, 205 Webb, Sidney (1859–1947) and Beatrice (1858–1943) xi, 49–54, 113, 115, 212 Wellington, Arthur Wellesley, 1st Duke of (1769–1852) 42 Welsh disestablishment 57 Welsh Language Act 1993 79 Welsh language 77–9 Welsh Office 62, 139 West Lothian Question 223 West Wales & the Valleys 89, 153, 227 Western Australia 162, 166, 168, 173 Western Isles 64, 65 Wheatley, John (1869–1930) 54 Wigan 229 William III (1650–1702) 19, 32 Wilson, (James) Harold, Baron Wilson of Rievaulx (1916–1995) 62–7, 75 York formula for healthcare spending apportionment 111–12, 125–6 Yukon 203 zero-sum game (of territorial finance) 143–5, 150–1, 168, 221 zoning, see planning permission ... copyright) The Fiscal Crisis of the United Kingdom the great radicals of the 18th century, Robert Burns and Tom Paine, were both excisemen (although Burns wrote the song The deil’s awa, the deil’s... CHANGING PATTERNS OF GOVERNANCE IN THE UNITED KINGDOM Reinventing Whitehall Iain McLean THE FISCAL CRISIS OF THE UNITED KINGDOM Hugh Pemberton POLICY LEARNING AND BRITISH GOVERNANCE IN THE 1960s B... book There are good reasons both of efficiency and of equity for equalisation, and it is supposed to be built in to the arrangements for transfers within The Fiscal Crisis of the United Kingdom