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Options for business rate reform
Denny, Kevin; Hall, John; Smith, Stephen
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.
Keyword(s): Taxation--Great Britain
Publication Date:
Type: Other
Peer-Reviewed: Unknown
Language(s): English
Institution: University College Dublin
Publisher(s): The Institute for Fiscal Studies
File Format(s): other; application/pdf
First Indexed: 2012-08-25 05:25:10 Last Updated: 2018-10-11 16:37:11