He has also come up with proposals for Land Value Tax in England, Scotland & Northern Ireland which are here
Main Publications
If I was to make one other comment which would make life much simpler for our Revenues colleagues, why not make the owner the person liable for Council Tax not the tenant as in the Northern Irish domestic rating scheme, it would save a lot of work and make recovery much simpler.
Annual income twenty pounds, annual expenditure nineteen nineteen and six, result happiness. Annual income twenty pounds, annual expenditure twenty pounds ought and six, result misery. The blossom is blighted, the leaf is withered, the god of day goes down upon the dreary scene, and—and in short you are for ever floored.
Wilkins Micawber, Ch12 David Copperfield
