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The Incidence of Business Rates: Preliminary Estimates

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  • D Mair

    (Department of Economics, 31-35 Grassmarket, Heriot-Watt University, Edinburgh EH1 2HT, Scotland)

Abstract

There is little previous research on the effects of local rates on manufacturing industry in the United Kingdom. An outline of a post-Keynesian approach to tax incidence is presented. From data for UK manufacturing industry, 1973–1982, it is seen that business rates have not been met through the wages share of net output. The relationship between business rates and markups suggests that up to 95% of rates increases may have been paid out of profits. A more rigorous general equilibrium model is required to confirm this result.

Suggested Citation

  • D Mair, 1987. "The Incidence of Business Rates: Preliminary Estimates," Environment and Planning C, , vol. 5(1), pages 99-103, March.
    • Handle: RePEc:sae:envirc:v:5:y:1987:i:1:p:99-103
    DOI: 10.1068/c050099
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    References listed on IDEAS

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    1. Cowling, Keith, 1983. "Excess Capacity and the Degree of Collusion: Oligopoly Behaviour in the Slump," The Manchester School of Economic & Social Studies, University of Manchester, vol. 51(4), pages 341-359, December.
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