Abstract
It is argued that the consensus view that rate increases do not have an important effect in local elections is based on studies which suffer from weaknesses in their empirical tests and theoretical framework. Using data on swings in votes in local elections in 1984, 1985, and 1986 it is found that rate increases are a statistically significant determinant of such swings. The results also support the inclusion of changes in the level of services as an explanatory variable in such studies. The results explain the observed apprehension of many councillors about the electoral consequences of rate increases.

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