The reorganization of local government in Scotland has been linked by
ministers to the abolition of the pall tax. Me process has been minist
erially driven with opinion canvassed through the publication of two c
onsultation papers. One clear objective is to end the redistributive c
apacity of the large regions by the creation of a uniform single-tier
system of local government throughout Scotland. However; the requireme
nt on the new authorities to produce a scheme for adminstrative decent
ralization within a year of their establishment may compromise the pro
mised simplicity of a single-tier structure. Alan Alexander and Kevin
Orr discuss the implications of these changes for democratic accountab
ility and the internal management of local authorities.