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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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    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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