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Options for business rate reform

Denny, K.; Hall, J.; Smith, S.; (1995) Options for business rate reform. (IFS Reports R47 ). Institute for Fiscal Studies: London, UK. Green open access


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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.

Type: Report
Title: Options for business rate reform
ISBN-13: 9781873357477
Open access status: An open access version is available from UCL Discovery
Publisher version: http://www.ifs.org.uk/publications/1936
Language: English
UCL classification: UCL > School of Arts and Social Sciences > Faculty of Social and Historical Sciences > Economics
URI: http://discovery.ucl.ac.uk/id/eprint/17286
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