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Author:Mair, D.
Title:Local rates and the experts in political economy.
Journal:Royal Bank of Scotland Review
1987 : JUN, 154, p. 18-27
Index terms:LOCAL GOVERNMENT FINANCE
TAXATION
Language:eng
Abstract:Review of rates reform in the UK, the unpopularity of rates as a form of taxation, and their effects on business. Background to local taxation and rates. Developments in property tax theory. The problems with existing theoretical models. The application of Kalecki's theory of rates. A Table illustrates a rates scenario in which firms use mark-up pricing.
SCIMA record nr: 58440
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