Supporting Local Economies
From Business Rates to Land Value Taxation
This paper describes the many disadvantages associated with the National Non-Domestic (Business) Rates in the UK, and proposes replacing them with a Land Value Tax as proposed in the Mirrlees Review. It describes the impact of such a proposal, and proposes the details of a feasibility study that should be conducted by Treasury. Such a reform would reduce the burden of rates on premises that make good use of their site, while increasing the financial costs for sites that are poorly used, underdeveloped , derelict or being held out of use until their sale price rises. Owners of these sites would either have to make good use of their site or…
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Produktdetails
- ISBN: 978-1-291-87918-6
- EAN: 9781291879186
- Produktnummer: 16762606
- Verlag: Lulu.com
- Sprache: Englisch
- Erscheinungsjahr: 2014
- Seitenangabe: 70 S.
- Masse: H22.9 cm x B15.2 cm x D0.4 cm 117 g
- Abbildungen: Paperback
- Gewicht: 117
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Practitioners and Practices
From Business Rates to Land Value Taxation
From Business Rates to Land Value Taxation
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