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