AUniform Business Rate: some economic effects
Language: English Series: Journal of Property Valuation and Investment ; 9(3) Spring 1991, 227-232(6)Publication details: 1991Subject(s): Summary: This paper uses input-output tables to quantify the effect of Uniform Business Rate in consumers` expenditure, exports, investment and government consumption. Data from the 1979 input-output tables are updated to indicate that the burden of business rates on consumers` expenditure is likely to have risen by around 30% in real terms over the last decade. The 1990 revaluation has increased the rates bills on the service sector and is likely to have made the UBR less regressive. References. (Journal abstract)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS44749 (Browse shelf(Opens below)) | 1 | Available | 48892-1001 |
This paper uses input-output tables to quantify the effect of Uniform Business Rate in consumers` expenditure, exports, investment and government consumption. Data from the 1979 input-output tables are updated to indicate that the burden of business rates on consumers` expenditure is likely to have risen by around 30% in real terms over the last decade. The 1990 revaluation has increased the rates bills on the service sector and is likely to have made the UBR less regressive. References. (Journal abstract)