Feasible changes in the UK controls on local government expenditure

Local government finance has recently been the subject of a review, three c onsultation papers, a White Paper and major reports from both the House of Lords and House of Commons. This article examines current and feasible chan ges to the system of local government finance with particular reference to the effects they have on marginal and average accountability. Council tax c apping, council tax benefit subsidy limitation, business rates and capital expenditure are among the topics discussed.