AUniform Business Rate: some economic effects (Record no. 30686)

MARC details
000 -LEADER
fixed length control field 01040cab a2200205 4500
001 - CONTROL NUMBER
control field ABS44749
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1991 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u48892
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Mair, D.
245 ## - TITLE STATEMENT
Title AUniform Business Rate: some economic effects
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1991
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Journal of Property Valuation and Investment
Volume/sequential designation 9(3) Spring 1991, 227-232(6)
520 ## - SUMMARY, ETC.
Summary, etc. 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)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ECONOMIC EFFECTS
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element RATING AND VALUATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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   ABS44749 48892-1001 06/08/2019 1 06/08/2019 Journal article