1. Who Pays Business Rates?
2. Giles, G. and Ridge, M. (1993) Right this Time? An Analysis of the First Year’s Council Tax Figures, The Institute for Fiscal Studies, London.
3. HMSO (1991), A New Tax for Local Government, Her Majesty’s Stationery Office, April.
4. HMSO (1998), Modernising Local Government: Improving Local Financial Accountability, Department of the Environment, Transport and the Regions, London.
5. McCluskey, W.J. Plimmer, F. and Connellan, O. (1998), “Ad valorem property tax: issues of fairness and equity”, The Assessment Journal, Vol. 5 No. 3, May/June, IAAO, pp. 47‐55.