Options for business rate reform
AbstractThe 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.
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Bibliographic InfoPaper provided by University College London in its series Open Access publications from University College London with number http://discovery.ucl.ac.uk/17286/.
Date of creation: Jun 1995
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Web page: http://www.ucl.ac.uk
Other versions of this item:
- Denny, Kevin & Hall, John & Smith, Stephen, 1995. "Options for business rate reform," Open Access publications from University College Dublin urn:hdl:10197/163, University College Dublin.
Please 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.:
- 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.
- Tim Besley & Ian Preston & Ridge, M, 1993. "Fiscal anarchy in the UK," IFS Working Papers W93/18, Institute for Fiscal Studies.
- 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.
- 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.
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