000			01398cab a2200217 4500
001			ABS40046
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u20978
041			_aeng
100			_aTyler, P.
245		4	_aThe rate burden: an accounting framework for assessing the effect of local taxes on business
260			_c1988
350			_a0
490			_aRegional Studies _v22(5) October 1988, 387-397(11)
520			_aConsiderable 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			_aRATING AND VALUATION
700			_aMoore, B.C.
700			_aRhodes, J.
942			_n0
948			_c04/03/1997
999			_c14073 _d14073