Valuation banding - an international property tax solution? (Record no. 69837)

MARC details
000 -LEADER
fixed length control field 01248cam a2200253 4500
001 - CONTROL NUMBER
control field ABS65294
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 020326n2002 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u117238
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Plimmer, F.
245 ## - TITLE STATEMENT
Title Valuation banding - an international property tax solution?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2002
490 ## - SERIES STATEMENT
Series statement Journal of Property Investment and Finance
Volume/sequential designation 20(1) 2002, 68-83(16)
520 ## - SUMMARY, ETC.
Summary, etc. 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.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATIONS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX LAW
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RESIDENTIAL PROPERTY
9 (RLIN) 6266
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element VALUATION BANDS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY VALUES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY APPRAISAL AND VALUATION
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name McCluskey, W.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Connellan, O.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 26/03/2002   ABS65294 117238-1001 06/08/2019 1 06/08/2019 Journal article