The article discusses how different levels of government can raise taxes to fund public services. It looks at European tax harmonisation and local government taxation in the UK. The main focus is on finding a balance between economic efficiency and fairness in tax systems. The researchers suggest that taxes on property are a good option for local taxes, but more attention should be given to fairness. They recommend extending council tax rebates to make the system more equitable. Overall, the study highlights the importance of considering both economic efficiency and fairness in developing tax systems at different government levels.