000 00666cab a2200205 4500
001 WB2719-51
008 090401t1991 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u74221
041 _aeng
245 _aIFS study
260 _c1991
350 _a0
490 _aIndependent
_v14/5/91 p23
490 _aFinancial Times
_v14/5/91 p7(2)
520 _aA report from the Institute of Fiscal Studies , "Local taxation : the options and arguments", approves of council tax as an alternative to the community charge but has criticised the banding procedure.
650 _aValuation
_96273
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c46852
_d46852