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- W1556684831 abstract "This paper relates to the study of National Non Domestic Rates (NNDR), a property tax related to the rateable value of buildings not used for domestic purposes. Rateable values are reviewed every five years while the NNDR multiplier is adjusted annually in line with the RPI. The research specifically relates to analysis of the incidence of the NNDR tax, ie who ultimately pays the tax - the landlord or the tenant. The work undertaken set out to answer the following questions: 1 Is there evidence that rents move in response to a change in NNDR? 2 What is the time period of adjustment for rents following changes to NNDR? 3 Are there regional/sectoral effects in the relationship between rents and NNDR? // Enterprise Zones are at the core of the empirical analysis because they were subject to full NNDR relief, along with other benefits. This means that they can act as a useful control group against which to assess properties with similar characteristics in nearby areas receiving no relief. Due to a lack of rental data for Enterprise Zones during their designation period, the main focus is on the period of adjustment once an area ceased to have Enterprise Zone status." @default.
- W1556684831 created "2016-06-24" @default.
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- W1556684831 date "2008-01-01" @default.
- W1556684831 modified "2023-09-27" @default.
- W1556684831 title "AN INVESTIGATION OF THE INCIDENCE OF NATIONAL NON DOMESTIC RATES IN THE UK COMMERCIAL PROPERTY MARKET" @default.
- W1556684831 hasPublicationYear "2008" @default.
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