1.   It argued that some extra form of local taxation was needed if local government was to preserve its separate identity.

2.   Surely we should treat the entire country fairly when introducing a local taxation system.

3.   The tax will shift the burden of local taxation between different households and different income groups.

4.   The redistributive aspects of local taxation, however, were quite different.

5.   There is strength in the argument that poor rates, viewed as a form of local taxation, were wholly different from national taxation in their redistributive effects.

6.   Local communities are often unwilling to reflect rising costs of waste management in higher local taxation.

7.   INDECISION over the future of local taxation is hampering councils from planning their long-term budgets.

8.   But he is pleased the Tories favour a return to property based local taxation.

9.   Local taxation would be clarified and reformed and local taxes paid by companies would be reformed.