Matches in SemOpenAlex for { <https://semopenalex.org/work/W1617367027> ?p ?o ?g. }
Showing items 1 to 94 of
94
with 100 items per page.
- W1617367027 abstract "We examine the implications of using hedonic regressions of house values as the basis for property tax assessment in the Republic of Ireland. Ad valorem property taxes are more equitable than flat rate taxes, but their equity benefits can be reduced if the relative values of dwellings are inaccurately assessed. Achieving greater accuracy in assessment tends to increase administrative costs, so policymakers face a trade-off between cost and accuracy. Using the Irish National Survey of Housing Quality of 2002, this study analyses the contribution that information about selected property characteristics can make to determine the relative values of residential properties in Ireland. These characteristics are the location of the dwelling, house size in square meters, the number of rooms and bedrooms in the home, the age of the house and the type of dwelling. The values of residential properties are estimated using these variables in turn and the prediction errors are presented in terms of the absolute value error and the assessment ratio (the estimated value divided by the market value). We find that it is possible to assign approximately 80% of houses nationally within the correct tax valuation band using just one of five house characteristics. Households whose house price is under assessed tend to be those with the greatest means (highly skilled professionals and high income earners), so a tax assessment system based on this type of valuation would tend to make regressive errors (while a property tax itself is regressive too). Consequently, checks would need to be put in place in order to more accurately estimate very highly priced properties as well as introducing exemptions for lower value properties and low income groups. The system could also be used to identify likely mis-reporting if using a self-assessment system." @default.
- W1617367027 created "2016-06-24" @default.
- W1617367027 creator A5003917020 @default.
- W1617367027 creator A5040183693 @default.
- W1617367027 creator A5041554231 @default.
- W1617367027 date "2010-09-09" @default.
- W1617367027 modified "2023-09-25" @default.
- W1617367027 title "Designing a property tax without property values: Analysis in the case of Ireland" @default.
- W1617367027 cites W1488744383 @default.
- W1617367027 cites W1499317975 @default.
- W1617367027 cites W1522847902 @default.
- W1617367027 cites W1536959693 @default.
- W1617367027 cites W1576378249 @default.
- W1617367027 cites W1993781342 @default.
- W1617367027 cites W2031063526 @default.
- W1617367027 cites W2050458245 @default.
- W1617367027 cites W2051688880 @default.
- W1617367027 cites W2068564235 @default.
- W1617367027 cites W2076933539 @default.
- W1617367027 cites W2076936688 @default.
- W1617367027 cites W2112099841 @default.
- W1617367027 cites W2132470225 @default.
- W1617367027 cites W2140276951 @default.
- W1617367027 cites W2170080411 @default.
- W1617367027 cites W2277121291 @default.
- W1617367027 cites W2010124339 @default.
- W1617367027 hasPublicationYear "2010" @default.
- W1617367027 type Work @default.
- W1617367027 sameAs 1617367027 @default.
- W1617367027 citedByCount "3" @default.
- W1617367027 countsByYear W16173670272012 @default.
- W1617367027 crossrefType "posted-content" @default.
- W1617367027 hasAuthorship W1617367027A5003917020 @default.
- W1617367027 hasAuthorship W1617367027A5040183693 @default.
- W1617367027 hasAuthorship W1617367027A5041554231 @default.
- W1617367027 hasConcept C100001284 @default.
- W1617367027 hasConcept C121955636 @default.
- W1617367027 hasConcept C138885662 @default.
- W1617367027 hasConcept C149782125 @default.
- W1617367027 hasConcept C162324750 @default.
- W1617367027 hasConcept C17744445 @default.
- W1617367027 hasConcept C186027771 @default.
- W1617367027 hasConcept C199539241 @default.
- W1617367027 hasConcept C199728807 @default.
- W1617367027 hasConcept C202552767 @default.
- W1617367027 hasConcept C26271046 @default.
- W1617367027 hasConcept C2777171531 @default.
- W1617367027 hasConcept C2780623531 @default.
- W1617367027 hasConcept C2993716885 @default.
- W1617367027 hasConcept C41895202 @default.
- W1617367027 hasConcept C551662922 @default.
- W1617367027 hasConceptScore W1617367027C100001284 @default.
- W1617367027 hasConceptScore W1617367027C121955636 @default.
- W1617367027 hasConceptScore W1617367027C138885662 @default.
- W1617367027 hasConceptScore W1617367027C149782125 @default.
- W1617367027 hasConceptScore W1617367027C162324750 @default.
- W1617367027 hasConceptScore W1617367027C17744445 @default.
- W1617367027 hasConceptScore W1617367027C186027771 @default.
- W1617367027 hasConceptScore W1617367027C199539241 @default.
- W1617367027 hasConceptScore W1617367027C199728807 @default.
- W1617367027 hasConceptScore W1617367027C202552767 @default.
- W1617367027 hasConceptScore W1617367027C26271046 @default.
- W1617367027 hasConceptScore W1617367027C2777171531 @default.
- W1617367027 hasConceptScore W1617367027C2780623531 @default.
- W1617367027 hasConceptScore W1617367027C2993716885 @default.
- W1617367027 hasConceptScore W1617367027C41895202 @default.
- W1617367027 hasConceptScore W1617367027C551662922 @default.
- W1617367027 hasLocation W16173670271 @default.
- W1617367027 hasOpenAccess W1617367027 @default.
- W1617367027 hasPrimaryLocation W16173670271 @default.
- W1617367027 hasRelatedWork W1025295186 @default.
- W1617367027 hasRelatedWork W1505401432 @default.
- W1617367027 hasRelatedWork W161100598 @default.
- W1617367027 hasRelatedWork W2016789678 @default.
- W1617367027 hasRelatedWork W2034294819 @default.
- W1617367027 hasRelatedWork W2053414100 @default.
- W1617367027 hasRelatedWork W2083526418 @default.
- W1617367027 hasRelatedWork W2196515401 @default.
- W1617367027 hasRelatedWork W2469859723 @default.
- W1617367027 hasRelatedWork W2609876488 @default.
- W1617367027 hasRelatedWork W2752176063 @default.
- W1617367027 hasRelatedWork W2754504966 @default.
- W1617367027 hasRelatedWork W2792713563 @default.
- W1617367027 hasRelatedWork W2886504174 @default.
- W1617367027 hasRelatedWork W3121803930 @default.
- W1617367027 hasRelatedWork W3121972837 @default.
- W1617367027 hasRelatedWork W3122189180 @default.
- W1617367027 hasRelatedWork W3124708757 @default.
- W1617367027 hasRelatedWork W3126007129 @default.
- W1617367027 hasRelatedWork W80137803 @default.
- W1617367027 isParatext "false" @default.
- W1617367027 isRetracted "false" @default.
- W1617367027 magId "1617367027" @default.
- W1617367027 workType "article" @default.