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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.
Authors
John Hall
Stephen Smith
Kevin Denny
Report details
- DOI
- 10.1920/re.ifs.1995.0047
- ISBN
- 978-1-873357-47-7
- Publisher
- IFS
Suggested citation
K, Denny and J, Hall and S, Smith. (1995). Options for business rate reform. London: IFS. Available at: https://ifs.org.uk/publications/options-business-rate-reform (accessed: 29 March 2024).
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