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IFS Reports
June 1995 R47
Article
Options for business rate reform
Type: IFS Reports
Authors: Kevin Denny, John Hall and Stephen Smith
Volume, issue, pages: 146 pp
ISBN: 978-1-873357-47-7
IFS member price: £5
Non-member price: £10

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The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.

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