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References (5)
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D. Damania (1986)
The Impact of Non-Domestic Property Taxes on Employment: A CommentUrban Studies, 23
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D. Mair (1987)
The Incidence of Business Rates: Preliminary EstimatesEnvironment and Planning C: Government and Policy, 5
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D. Mair (1990)
The Incidence of Business Rates on Household Income in the United Kingdom, 1979Environment and Planning C: Government and Policy, 8
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- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0960-2712
- DOI
- 10.1108/14635789110030930
- Publisher site
- See Article on Publisher Site
Abstract
Uses inputoutput tables to quantify the effect of business rateson consumers expenditure, exports, investment and governmentconsumption. Updates data from the 1979 tables to indicate that theburden of business rates on consumers expenditure is likely to haverisen by around 30 per cent in real terms over the last decade.Concludes that the 1990 revaluation has increased the rates bills on theservice sector and is likely to have made the uniform business rate lessregressive.
Journal
Journal of Property Valuation and Investment – Emerald Publishing
Published: Mar 1, 1991