“…In needs-based systems, one can avoid this by basing spending needs assessments on characteristics that it is difficult for councils to manipulate, but which are still likely to be highly correlated with spending needs. Blochliger et al (2007) suggest that physical geographical characteristics (such as topography, the share of an area's border that is made up of coastline) can be suitable for some services, although they may explain only a small degree of the variation in demand for and cost of providing services across areas. Concerns about 'gaming' may also mean that it makes more sense to use socio-economic characteristics (such as health, education, age structure, employment status, housing tenure), than indicators of service usage, which may be more easily 'gamed'.…”