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Journal article

Who Pays Business Rates?

Abstract:

Non-domestic rates are a tax that is formally levied on the occupiers of nondomestic property in the United Kingdom. This does not imply that it is only the occupiers of business and other non-domestic property who are made worse off by the imposition of ‘business rates’. Some or all of the effective burden of nondomestic rates may be shifted backwards from the occupiers of business property to the owners of business property. This occurs if the rents that property owners can charge their ten...

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Journal:
Fiscal Studies
Volume:
17
Issue:
1
Publication date:
1996-01-01
URN:
uuid:6abaae96-bac6-417c-9ba0-e19c41e0f9a1
Local pid:
oai:economics.ouls.ox.ac.uk:14580
Language:
English

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