IRRV local taxation committee of inquiry (Record no. 106665)

MARC details
000 -LEADER
fixed length control field 01393cam a2200217 4500
001 - CONTROL NUMBER
control field L137158
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070319s2007 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u137158
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Institute of Revenues, Rating and Valuation
9 (RLIN) 2992
245 00 - TITLE STATEMENT
Title IRRV local taxation committee of inquiry
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2007
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note 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
520 ## - SUMMARY, ETC.
Summary, etc. 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.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION-COUNCIL TAX
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.irrv.net/newsitem.asp?id=857">https://www.irrv.net/newsitem.asp?id=857</a>
Public note View the item free of charge at www.irrv.net...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 19/03/2007   ONLINE PUBLICATION 137158-1001 06/08/2019 1 06/08/2019 Book