FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3121489079> ?p ?o ?g. }

• W3121489079 abstract "Since 1993 Britain has used a ebandedi property tax as opposed to discrete values for the assessment of residential property. The expressed views of the British Government on its operational worth as a means of assessing and administering a residential property tax are examined and the possibilities of reviewing and revaluating the tax base are explored. In summary, the purpose of this paper is to present findings on the operation of this unique system highlighting strengths and weaknesses and its viability/applicability in other countries and jurisdictions. Initially the paper provides an empirical analysis demonstrating a number of the operational advantages and disadvantages of the system. This aspect will focus on equity issues, effective tax rate analysis and a number of administrative aspects/concerns. Since the initiatory research work was completed the research team has been afforded access to domestic property survey data in Britain as part of a new pilot project it is conducting in conjunction with the Inland Revenue Valuation Office Agency (IRVOA). This body is charged by the UK Government with the responsibility of valuing (inter alia) all real property for local and central taxation purposes. The additional data thus provided affords the opportunity for a larger geographical area of study and the paper will present these analytical findings. The paper concludes by drawing together recommendations in relation to how the system can be improved; does it represent a fair and equitable alternative approach to discrete value based systems? This part of the paper will examine the potential for such a system in other jurisdictions particularly where resources are limited in terms of experienced appraisers, availability of technology and tradition of applying ad valorem taxation. In addition, there is the opportunity to take advantage of the available technology of mass appraisal. For domestic property taxation this could entail a discrete valuation process, easily subsumable into banded allocations as and if required under the extant banded property tax system, with the added opportunity of frequent updating at minimised cost and effort." @default.
• W3121489079 created "2021-02-01" @default.
• W3121489079 creator A5028557436 @default.
• W3121489079 creator A5035074967 @default.
• W3121489079 creator A5072224057 @default.
• W3121489079 date "2001-06-01" @default.
• W3121489079 modified "2023-09-27" @default.
• W3121489079 title "Valuation Banding- An International Property Tax Solution?" @default.
• W3121489079 hasPublicationYear "2001" @default.
• W3121489079 type Work @default.
• W3121489079 sameAs 3121489079 @default.
• W3121489079 citedByCount "0" @default.
• W3121489079 crossrefType "posted-content" @default.
• W3121489079 hasAuthorship W3121489079A5028557436 @default.
• W3121489079 hasAuthorship W3121489079A5035074967 @default.
• W3121489079 hasAuthorship W3121489079A5072224057 @default.
• W3121489079 hasConcept C100001284 @default.
• W3121489079 hasConcept C111472728 @default.
• W3121489079 hasConcept C121955636 @default.
• W3121489079 hasConcept C138885662 @default.
• W3121489079 hasConcept C144133560 @default.
• W3121489079 hasConcept C162324750 @default.
• W3121489079 hasConcept C17744445 @default.
• W3121489079 hasConcept C186027771 @default.
• W3121489079 hasConcept C195487862 @default.
• W3121489079 hasConcept C199539241 @default.
• W3121489079 hasConcept C199728807 @default.
• W3121489079 hasConcept C2777171531 @default.
• W3121489079 hasConcept C2778137410 @default.
• W3121489079 hasConcept C2993739289 @default.
• W3121489079 hasConcept C41895202 @default.
• W3121489079 hasConcept C63882131 @default.
• W3121489079 hasConceptScore W3121489079C100001284 @default.
• W3121489079 hasConceptScore W3121489079C111472728 @default.
• W3121489079 hasConceptScore W3121489079C121955636 @default.
• W3121489079 hasConceptScore W3121489079C138885662 @default.
• W3121489079 hasConceptScore W3121489079C144133560 @default.
• W3121489079 hasConceptScore W3121489079C162324750 @default.
• W3121489079 hasConceptScore W3121489079C17744445 @default.
• W3121489079 hasConceptScore W3121489079C186027771 @default.
• W3121489079 hasConceptScore W3121489079C195487862 @default.
• W3121489079 hasConceptScore W3121489079C199539241 @default.
• W3121489079 hasConceptScore W3121489079C199728807 @default.
• W3121489079 hasConceptScore W3121489079C2777171531 @default.
• W3121489079 hasConceptScore W3121489079C2778137410 @default.
• W3121489079 hasConceptScore W3121489079C2993739289 @default.
• W3121489079 hasConceptScore W3121489079C41895202 @default.
• W3121489079 hasConceptScore W3121489079C63882131 @default.
• W3121489079 hasLocation W31214890791 @default.
• W3121489079 hasOpenAccess W3121489079 @default.
• W3121489079 hasPrimaryLocation W31214890791 @default.
• W3121489079 hasRelatedWork W1518470025 @default.
• W3121489079 hasRelatedWork W1602242401 @default.
• W3121489079 hasRelatedWork W1982794599 @default.
• W3121489079 hasRelatedWork W2030353307 @default.
• W3121489079 hasRelatedWork W2068400611 @default.
• W3121489079 hasRelatedWork W2126941886 @default.
• W3121489079 hasRelatedWork W2192780504 @default.
• W3121489079 hasRelatedWork W2596156367 @default.
• W3121489079 hasRelatedWork W2746613235 @default.
• W3121489079 hasRelatedWork W2803467532 @default.
• W3121489079 hasRelatedWork W2893318104 @default.
• W3121489079 hasRelatedWork W2898414171 @default.
• W3121489079 hasRelatedWork W3010363731 @default.
• W3121489079 hasRelatedWork W3121160128 @default.
• W3121489079 hasRelatedWork W3124517993 @default.
• W3121489079 hasRelatedWork W3133043147 @default.
• W3121489079 hasRelatedWork W3200443971 @default.
• W3121489079 hasRelatedWork W374114499 @default.
• W3121489079 hasRelatedWork W2184726436 @default.
• W3121489079 hasRelatedWork W3122574985 @default.
• W3121489079 isParatext "false" @default.
• W3121489079 isRetracted "false" @default.
• W3121489079 magId "3121489079" @default.
• W3121489079 workType "article" @default.