Poll Tax, Rates and Local Elections

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Abstract
The 1990 London local elections provided a unique opportunity to examine the sensitivity of voters to two local taxes: domestic rates and poll tax. Both taxes were found to have had an important influence on voting but in unequal proportions according to party incumbency prior to 1990. In Conservative boroughs swing was sensitive to poll tax level but this was not true in Labour boroughs. In both, swing was sensitive to the change in average local tax level in the switch from domestic rates to poll tax in 1990. Rate increases between 1986 and 1989 had a substantial effect in Labour boroughs. Other variables, such as service levels and some borough-level issues, also contributed to the high levels of explanation achieved.