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IRRV local taxation committee of inquiry [electronic resource]

By: Language: English Publication details: 2007Subject(s): Online resources:
Partial contents:
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
Summary: 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.
Holdings
Item type Current library Call number Copy number Status Barcode
Book Virtual Online ONLINE PUBLICATION (Browse shelf(Opens below)) 1 Available 137158-1001

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

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.

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