On 08/04/2013 16:18, Mark wrote:
I can see why the Poll Tax was popular in some circles though since it
shifted taxation from the rich to the poor.

It shifted taxation away from property owners, and spread it evenly.

Property owners are not always rich, in the sense of having an income to
pay tax with.

There's a case for taxation according to ability to pay;

and there's a case for taxation according to the use made of the services.

Poll tax missed the former, and hit the latter; rates and council tax
hit neither. Perhaps the lib-dems are right about local income tax.

Andy