Firms back Liverpool smart tax (Record no. 73911)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00994cam a2200229 4500 |
| 001 - CONTROL NUMBER | |
| control field | WB3946-13 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 031202n2003 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u124547 |
| 245 ## - TITLE STATEMENT | |
| Title | Firms back Liverpool smart tax |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003 |
| 490 ## - SERIES STATEMENT | |
| Series statement | Regeneration and Renewal |
| Volume/sequential designation | 28 November 2003, 12(1) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Two-thirds of Liverpool businesses would support a reform of the business tax system, according to a new survey. The report is the result of three years work investigating the possibility of a land value tax, or smart tax, where property owners rather than occupying businesses would be taxed. Respondents felt the tax would have a positive impact on regeneration. "A Blueprint for smart tax in Britain" is available from http://www.lincolninst.edu. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | WB |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LIVERPOOL |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESSES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LAND VALUE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS TAX |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | SURVEYS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | LAND VALUE TAXATION |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date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 | News article | 02/12/2003 | WB3946-13 | 124547-1001 | 06/08/2019 | 1 | 06/08/2019 | News article |