The incidence of domestic rates and alternative local taxes

Gordon Hughes ()

Fiscal Studies, 1982, vol. 3, issue 2, 23-38

Abstract: Domestic rates have long been one of the most unpopular taxes, partly-it seems-because they are levied directly on households rather than being collected by deductions at source from employment income or indirectly in the prices of consumption goods. As a result of this unpopularity, a variety of half-accurate or wholly misleading beliefs have become established concerning the incidence of domestic rates. My purpose in this paper is therefore to attempt to provide a more reliable empirical basis for an assessment of the merits or demerits of domestic rates when compared with alternative local taxes.

Date: 1982
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