Notes that, in the UK, there has been little empirical research undertaken to consider the effect of the commercial property tax (more commonly known as non-domestic rates) on the level of openly negotiated market rents. ...
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 ...
Non-domestic rates are a tax that is formally levied on the occupiers of non-domestic property in the UK. A study analyzes the effects of changes to business rates on a sample of 2,964 institutionally-owned commercial ...
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