Valuation banding - an international property tax solution?
Plimmer, F.
Valuation banding - an international property tax solution? - 2002 - Journal of Property Investment and Finance 20(1) 2002, 68-83(16) .
Since 1993 the UK has used a 'banded' property tax as opposed to discrete values for the assessment of residential property. The paper explores the advantages and disadvantages of the system and summarises the main results of empirical research into the use of banded property values. In addition, aims to present findings on the continued use of this system and concludes by presenting recommendations in relation to how the system in the UK can be improved and suggestions for policy-makers in other jurisdictions.
VALUATIONS
TAX LAW
RESIDENTIAL PROPERTY
VALUATION BANDS
PROPERTY VALUES
Valuation banding - an international property tax solution? - 2002 - Journal of Property Investment and Finance 20(1) 2002, 68-83(16) .
Since 1993 the UK has used a 'banded' property tax as opposed to discrete values for the assessment of residential property. The paper explores the advantages and disadvantages of the system and summarises the main results of empirical research into the use of banded property values. In addition, aims to present findings on the continued use of this system and concludes by presenting recommendations in relation to how the system in the UK can be improved and suggestions for policy-makers in other jurisdictions.
VALUATIONS
TAX LAW
RESIDENTIAL PROPERTY
VALUATION BANDS
PROPERTY VALUES