Uses input‐output tables to quantify the effect of business rates on consumers′ expenditure, exports, investment and government consumption. Updates data from the 1979 tables to indicate that the burden of business rates on consumers′ expenditure is likely to have risen by around 30 per cent in real terms over the last decade. Concludes that the 1990 revaluation has increased the rates bills on the service sector and is likely to have made the uniform business rate less regressive.
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