Bond, Steve; Denny, Kevin; Hall, John; McClusky, William - In: Fiscal Studies 17 (1996) 1, pp. 19-35
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...