Options for business rate reform
Abstract
The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.Download Info
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.Bibliographic Info
Paper provided by University College Dublin in its series Open Access publications from University College Dublin with number urn:hdl:10197/163.Length:
Date of creation: Jun 1995
Date of revision:
Handle: RePEc:ner:ucddub:urn:hdl:10197/163
Contact details of provider:
Web page: http://www.ucd.ie
Related research
Keywords: Taxation--Great Britain;Other versions of this item:
- Denny, K. & Hall, J. & Smith, S., 1995. "Options for business rate reform," Open Access publications from University College London http://discovery.ucl.ac.u, University College London.
References
References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Tim Besley & Ian Preston & Ridge, M, 1993. "Fiscal anarchy in the UK," IFS Working Papers W93/18, Institute for Fiscal Studies.
- Robert Bennett, 1986. "The impact of non-domestic rates on profitability and investment," Fiscal Studies, Institute for Fiscal Studies, vol. 7(1), pages 34-50, February.
- Schmenner, Roger W. & Huber, Joel C. & Cook, Randall L., 1987. "Geographic differences and the location of new manufacturing facilities," Journal of Urban Economics, Elsevier, vol. 21(1), pages 83-104, January.
- Gyourko, Joseph, 1987. "Effects of local tax structures on the factor intensity composition of manufacturing activity across cities," Journal of Urban Economics, Elsevier, vol. 22(2), pages 151-164, September.
- Ridge, M. & Smith, S., 1990. "Local government finance: the 1990 reforms," Open Access publications from University College London http://discovery.ucl.ac.u, University College London.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Laura Blow & John Hall & Stephen Smith, 1996. "Financing regional government in the UK: some issues," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 99-120, November.
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:ner:ucddub:urn:hdl:10197/163For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joseph Greene).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.