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Type: Journal Articles Authors: G. A. Hughes ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 3, No. 1, March 1982
Volume, issue, pages: Vol. 3, No. 2, pp. 23-38
Domestic rates have long been one of the most unpopular taxes, partly-it seems-because they are levied directly on households rather than being collected by deductions at source from employment income or indirectly in the prices of consumption goods. As a result of this unpopularity, a variety of half-accurate or wholly misleading beliefs have become established concerning the incidence of domestic rates. My purpose in this paper is therefore to attempt to provide a more reliable empirical basis for an assessment of the merits or demerits of domestic rates when compared with alternative local taxes. Search |
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