| 000 | 00994cam a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3946-13 | ||
| 008 | 031202n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u124547 | ||
| 245 | _aFirms back Liverpool smart tax | ||
| 260 | _c2003 | ||
| 490 |
_aRegeneration and Renewal _v 28 November 2003, 12(1) |
||
| 520 | _aTwo-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 | _aWB | ||
| 650 | _aLIVERPOOL | ||
| 650 | _aBUSINESSES | ||
| 650 | _aLAND VALUE | ||
| 650 | _aBUSINESS TAX | ||
| 650 | _aSURVEYS | ||
| 650 | _aLAND VALUE TAXATION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c73911 _d73911 |
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