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This is a third edition of a successful textbook that provides a contemporary account of how social services in the UK are paid for. The new edition brings the textbook up-to-date with its fast-moving subject area, explaining the finance of human services - health care, education, housing, social security a nd social care-through a review of the economic literature. It also gives an account of how the cash to pay for the services actually reaches schools, hospitals and social service departments, right from the start of the process, examining how government raises taxes, through to allocation

AbstractThe distribution of wealth is widening in many countries and with it the growing importance of inherited wealth. In 1974, a Labour Government came to power in the United Kingdom committed to introducing an annual wealth tax. It left office without doing so. Using the official archives of the time and those of a key advisor this paper traces both the origins of the policy and its fate at the hands of the civil service. It explores two related questions. What does this experience tell us about the role of the civil service in the policy process in the UK and what lessons might be learned by those wishing to tackle the issue of widening wealth disparities today?