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Options for business rate reform

Author

Listed:
  • Kevin Denny
  • John Hall
  • Stephen Smith

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.

Suggested Citation

  • Kevin Denny & John Hall & Stephen Smith, 1995. "Options for business rate reform," Open Access publications 10197/163, School of Economics, University College Dublin.
    • Handle: RePEc:ucn:oapubs:10197/163
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    File URL: http://hdl.handle.net/10197/163
    File Function: Open Access version, 1995
    Download Restriction: no
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    Cited by:

    1. 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.

    More about this item

    Keywords

    Taxation--Great Britain;

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