The Incidence of Business Rates on Manufacturing Industry in Scotland and the Rest of the UK

Douglas Mair and Anthony J Laramie

Scottish Journal of Political Economy, 1992, vol. 39, issue 1, 76-94

Abstract: Separate Scottish and the rest of U.K. systems of local business property taxation remain the only British example of regional fiscal autonomy. Scottish local business property taxes are L400m. per annum higher than if parity of treatment existed. A Kaleckian tax incidence model is used to identify the macroeconomic effects of the tax differential under varying assumptions about the treatment of the tax as a direct or overhead cost, with and without changes in firms' markups. The paper concludes that the tax differential alters the balance between the tax and profit shares of national income but not the level of income itself. Copyright 1992 by Scottish Economic Society.

Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:bla:scotjp:v:39:y:1992:i:1:p:76-94

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Scottish Journal of Political Economy is currently edited by Tim Barmby, Andrew Hughes-Hallett and Campbell Leith

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