The geography of income and taxation is an important but underresearched subject. Given the uneven geography of incomes, changes in tax regimes are likely to have an uneven regional impact. The author examines the social and spatial impact of the Conservative government's 1988 higher rate income tax cuts in Britain. It is shown that, in addition to their highly regressive social impact, the 1988 tax cuts favoured the South East where the concentration of high income earners is most marked. This had a significant impact on the late 1980s consumption and housing market boom in the South East.
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