Who pays business rates?

Fiscal Studies

Volumn 17, Issue 1, 1996, Pages 19-35

  Bond, Stephen ^a   Denny, Kevin ^b,c   Hall, John ^c   McCluskey, William ^d  

^a NUFFIELD COLLEGE   (United Kingdom)

^b UNIVERSITY COLLEGE DUBLIN   (Ireland)

^c IFS ^*

^d UNIVERSITY OF ULSTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3042970985     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (7)

1. Arellano, M. and Bond, S. R. (1991), 'Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations', Review of Economic Studies, vol. 58, pp. 277-97.
2. Bond, S. R., Denny, K., Hall, J. and McCluskey, W. (1994), Measuring the Burden of Non-Domestic Rates on Business: The Relationship between Rents and Rates, Department of the Environment Local Government Research Branch report, London: HMSO.
3. Dahlby, B. (1991), 'Taxation and social insurance', in J. Mintz and R. Bird (eds), Taxation to 2000 and Beyond, Canadian Tax Paper no. 93, Toronto: Canadian Tax Foundation.
4. Denny, K. and Ridge, M. (1992), 'The implications of a switch to a locally varying business rate', Fiscal Studies, vol. 13, no. 1, pp. 22-37.
5. McDonald, J. F. (1993), 'Incidence of the property tax on commercial real estate: the case of downtown Chicago', National Tax Journal, vol. 46, pp. 109-20.
6. Sibley, I. (1989), 'The effect of business rates on rental values', Journal of Valuation, vol. 7, no. 4, pp. 325-41.
7. Taylor, J. (1979), 'Staggered price setting in a macro model', American Economic Review, vol. 69, pp. 108-13.