Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/64575
Authors: 
Denny, Kevin
Hall, John
Smith, Stephen
Year of Publication: 
1995
Series/Report no.: 
IFS Reports, Institute for Fiscal Studies R47
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.
Persistent Identifier of the first edition: 
ISBN: 
978-1-87335-747-7
Document Type: 
Research Report

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