IRRV local taxation committee of inquiry [electronic resource]
IRRV local taxation committee of inquiry [electronic resource]
- 2007
The Institute of Revenues and Valuation -- Delivering an equitable funding system for local administration -- Local income tax -- The case for property tax -- Council tax -- Business rates -- Other sources of local funding -- Creating a responsive grant system
Discusses the ability of HMRC to administer a local income tax, particularly in the context of the administration of tax credits, and whether it will be possible to track taxpayer movements. Discusses the replacement of banding with discrete capital values and the advantages of an ad valorem property tax. Argues against the case for returning to the non-domestic rate for business rates.
England and Wales--1543-
The Institute of Revenues and Valuation -- Delivering an equitable funding system for local administration -- Local income tax -- The case for property tax -- Council tax -- Business rates -- Other sources of local funding -- Creating a responsive grant system
Discusses the ability of HMRC to administer a local income tax, particularly in the context of the administration of tax credits, and whether it will be possible to track taxpayer movements. Discusses the replacement of banding with discrete capital values and the advantages of an ad valorem property tax. Argues against the case for returning to the non-domestic rate for business rates.
England and Wales--1543-