The Caithness Business Index has posted the following article:

Council tax in Scotland - as in England - is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?

[IMG]//caithness-business.co.uk/image_cache/na26167_tn.jpg[/IMG] Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. [Read Full Article]