The Incidence of Business Rates: Preliminary Estimates

D Mair
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D Mair: Department of Economics, 31-35 Grassmarket, Heriot-Watt University, Edinburgh EH1 2HT, Scotland

Environment and Planning C, 1987, vol. 5, issue 1, 99-103

Abstract: There is little previous research on the effects of local rates on manufacturing industry in the United Kingdom. An outline of a post-Keynesian approach to tax incidence is presented. From data for UK manufacturing industry, 1973–1982, it is seen that business rates have not been met through the wages share of net output. The relationship between business rates and markups suggests that up to 95% of rates increases may have been paid out of profits. A more rigorous general equilibrium model is required to confirm this result.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:5:y:1987:i:1:p:99-103

DOI: 10.1068/c050099

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