The rate burden: an accounting framework for assessing the effect of local taxes on business
Tyler, P.
The rate burden: an accounting framework for assessing the effect of local taxes on business - 1988 - Regional Studies 22(5) October 1988, 387-397(11) .
Considerable interest is being shown in the effects which non-domestic rates may be having on the competitiveness of British industry. Most discussion has been poorly informed because of the lack of an accounting framework with which to assess the extent of geographical variations in rates on local firms. This paper provides such a framework and uses it to describe the extent of geogrphical variations in the rate burden arising from the present system of rates. The framework is also used to assess the consequences of alternative tax regimes, most notably the proposal for a uniform business rate determined by central government. One advantage of the approach described is that it allows the separate identification of the effects of geographical variations in the tax rate. Tables. References. (From Journal Abstract)
The rate burden: an accounting framework for assessing the effect of local taxes on business - 1988 - Regional Studies 22(5) October 1988, 387-397(11) .
Considerable interest is being shown in the effects which non-domestic rates may be having on the competitiveness of British industry. Most discussion has been poorly informed because of the lack of an accounting framework with which to assess the extent of geographical variations in rates on local firms. This paper provides such a framework and uses it to describe the extent of geogrphical variations in the rate burden arising from the present system of rates. The framework is also used to assess the consequences of alternative tax regimes, most notably the proposal for a uniform business rate determined by central government. One advantage of the approach described is that it allows the separate identification of the effects of geographical variations in the tax rate. Tables. References. (From Journal Abstract)