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The implications of a switch to locally varying business rates

Author

Listed:
  • Kevin Denny

    (Institute for Fiscal Studies and University College Dublin)

  • Ridge, M

Abstract

Although it is nearly two years since the Government reformed the system of local business rates to introduce a uniform business rate, the debate still continues over the merits of the new system. The importance of local business rates should not be underestimated. The non-domestic rates' yield of close to £10 billion in England in 1990-91 accounted for 30 per cent of local authorities' net financing. By comparison, the yield from mainstream corporation tax in the UK in 1990 will be around £12 billion.

Suggested Citation

  • Kevin Denny & Ridge, M, 1992. "The implications of a switch to locally varying business rates," Fiscal Studies, Institute for Fiscal Studies, vol. 13(1), pages 22-37, February.
    • Handle: RePEc:ifs:fistud:v:13:y:1992:i:1:p:22-37
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    References listed on IDEAS

    as
    1. Papke, Leslie E., 1991. "Interstate business tax differentials and new firm location : Evidence from panel data," Journal of Public Economics, Elsevier, vol. 45(1), pages 47-68, June.
    2. Jim Taylor & Jim Twomey, 1988. "The Movement of Manufacturing Industry in Great Britain: An Inter-County Analysis, 1972-1981," Urban Studies, Urban Studies Journal Limited, vol. 25(3), pages 228-242, June.
    3. 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.
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    Cited by:

    1. Steve Bond & Kevin Denny & John Hall & William McClusky, 1996. "Who pays business rates?," Fiscal Studies, Institute for Fiscal Studies, vol. 17(1), pages 19-35, February.

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