?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=Options+for+business+rate+reform&rft.creator=Denny%2C+K.&rft.creator=Hall%2C+J.&rft.creator=Smith%2C+S.&rft.description=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%2C+this+report+evaluates+the+operation+of+the+present+system+and+discusses+various+options+for+reform.&rft.publisher=Institute+for+Fiscal+Studies&rft.date=1995-06&rft.type=Report&rft.language=eng&rft.source=++++(IFS+Reports++R47++).+Institute+for+Fiscal+Studies%3A+London%2C+UK.+++++&rft.format=application%2Fpdf&rft.identifier=https%3A%2F%2Fdiscovery-pp.ucl.ac.uk%2Fid%2Feprint%2F17286%2F1%2F17826.pdf&rft.identifier=https%3A%2F%2Fdiscovery-pp.ucl.ac.uk%2Fid%2Feprint%2F17286%2F&rft.rights=open