Options for business rate reform

Kevin Denny, John Hall and Stephen Smith

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.

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Year of publication:	1995
Authors:	Denny, Kevin ; Hall, John ; Smith, Stephen
Publisher:	London : Inst. of Fiscal Studies
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Steuerreform \| Tax reform \| Gemeindesteuer \| Local tax \| Großbritannien \| United Kingdom

Extent:	Online-Ressource (PDF-Datei: 146 S., 5,01 MB) graph. Darst.
Series:	IFS reports. - London : IFS, ZDB-ID 2666034-9. - Vol. R47]
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature
Language:	English
ISBN:	1-873357-47-8 ; 978-1-873357-47-7
Other identifiers:	10.1920/re.ifs.1995.0047 [DOI] hdl:10419/64575 [Handle]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009569810