The rate burden: an accounting framework for assessing the effect of local taxes on business (Record no. 14073)

MARC details
000 -LEADER
fixed length control field 01398cab a2200217 4500
001 - CONTROL NUMBER
control field ABS40046
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u20978
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Tyler, P.
245 #4 - TITLE STATEMENT
Title The rate burden: an accounting framework for assessing the effect of local taxes on business
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Regional Studies
Volume/sequential designation 22(5) October 1988, 387-397(11)
520 ## - SUMMARY, ETC.
Summary, etc. 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)
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Moore, B.C.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Rhodes, J.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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     London London Journal article 14/09/1999   ABS40046 20978-1001 06/08/2019 1 06/08/2019 Journal article