ABSTRACT

Any chapter on fiscal federalism in Great Britain must begin by explaining exactly what Great Britain comprises, and this is done in section 2. Section 3 gives an account of the structure and functions of local authorities in Great Britain, while section 4 gives an overview of local spending and revenues. Section 5 looks more closely at local taxation while sections 6 and 7 look more closely at grants. Finally, section 8 ends with a note of the main current problems.