A comprehensive critique of the Conservatives' attempts to reform local government finance since 1979. Covering capping and penalties, the Community Charge and value-for-money techniques, it discusses both the ideologies behind the policies and the methods used to put them into practice. The authors argue that Conservative policy has failed in the past because it was ideology-driven, and not founded on a sound analysis of the problems involved. They conclude that if the Conservative agenda remains one of local government control, the Council Tax and other reforms will suffer similar fates.