000			01393cam a2200217 4500
001			L137158
008			070319s2007 xxk f 000 0 eng d
035			_a(Sirsi) u137158
041	0		_aeng
110	2		_aInstitute of Revenues, Rating and Valuation _92992
245	0	0	_aIRRV local taxation committee of inquiry _h[electronic resource]
260			_c2007
505	2		_aThe 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			_aDiscusses 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			_aKA
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY TAXATION-COUNCIL TAX
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY TAXATION-BUSINESS RATES
856	4	0	_uhttps://www.irrv.net/newsitem.asp?id=857 _zView the item free of charge at www.irrv.net...
942			_n0
999			_c106665 _d106665