| 000 | 01248cam a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS65294 | ||
| 008 | 020326n2002 000 0 eng u | ||
| 035 | _a(Sirsi) u117238 | ||
| 100 | _aPlimmer, F. | ||
| 245 | _aValuation banding - an international property tax solution? | ||
| 260 | _c2002 | ||
| 490 |
_aJournal of Property Investment and Finance _v20(1) 2002, 68-83(16) |
||
| 520 | _aSince 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 | _aABS | ||
| 650 | _aVALUATIONS | ||
| 650 | _aTAX LAW | ||
| 650 |
_aRESIDENTIAL PROPERTY _96266 |
||
| 650 | _aVALUATION BANDS | ||
| 650 | _aPROPERTY VALUES | ||
| 690 | _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY APPRAISAL AND VALUATION | ||
| 700 | _aMcCluskey, W. | ||
| 700 | _aConnellan, O. | ||
| 942 | _n0 | ||
| 999 |
_c69837 _d69837 |
||