Options for business rate reform

Kevin Denny, John Hall and Stephen Smith

Open Access publications from School of Economics, University College Dublin

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.

Keywords: Taxation--Great; Britain (search for similar items in EconPapers)
Date: 1995-06
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http://hdl.handle.net/10197/163 Open Access version, 1995 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:ucn:oapubs:10197/163

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