TY  - JOUR
AB  - 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.
VL  - 9
IS  - 3
SN  - 0960-2712
DO  - 10.1108/14635789110030930
UR  - https://doi.org/10.1108/14635789110030930
AU  - Mair Douglas
PY  - 1991
Y1  - 1991/01/01
TI  - The Uniform Business Rate: Some Economic Effects
T2  - Journal of Property Valuation and Investment
PB  - MCB UP Ltd
SP  - 227
EP  - 232
Y2  - 2024/04/19
ER  -