Denny, K. and Hall, J. and Smith, S. (1995) Options for business rate reform. (IFS Reports R47 ). Institute for Fiscal Studies: London, UK.
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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.
|Title:||Options for business rate reform|
|Open access status:||An open access version is available from UCL Discovery|
|UCL classification:||UCL > School of Arts and Social Sciences > Faculty of Social and Historical Sciences > Economics|
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