Property Tax in UK Law
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Valuation banding – an international property tax solution?
Since 1993 the UK has used a “banded” property tax as opposed to discrete values for the assessment of residential property. Explains both the advantages and disadvantages of the system. In additio...
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Property tax administration in developing countries: Alternatives for land registration and cadastral mapping
The property tax is a widely used fiscal tool in many developing countries. However, property tax evasion and underpayment are common. This fact underscores the need for governments to administer t...
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Deep learning-based detection of tax frauds: an application to property acquisition tax
Purpose: Sampling taxpayers for audits has always been a major concern for policymakers of tax administration. The purpose of this study is to propose a systematic method to select a small number o...
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Commercial property tax in the UK: business rates and rating appeals
Purpose: The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appe...
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The Duke of Westminster's Graven Idol on Extending Property Authorities into Tax and Back Again
The author of this article argues that whilst a desire for uniformity and certainty in taxation law is both desirable and necessary, it should not and cannot be achieved simply by extrapolating gen...
- THE COUNCIL TAX: THE DISTRIBUTIONAL IMPLICATIONS OF RETURNING TO A TAX ON PROPERTY
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Land value capture mechanisms in Hong Kong and Singapore. A comparative analysis
Hong Kong and Singapore are characterized by rapid economic development and a high population density of 6,250 and 6,055 per km2 land respectively. Land revenue is their major source of income to f...... ... property. Thedifferences include the adoption of property tax surcharge and the development charge. In fact,each mechanism has its pros and cons. The method ... ...
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Disclosure of the Laffer economic effect in property valuations to fair value
Purpose: The purpose of this paper is to study the effect of income and property taxes on property assets through the application of fair value accounting and deferred income tax standards. Design...
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The Politics of Local Fiscal Reform
From April 1989, Scotland will have a new system of local government finance. Domestic rates (a property tax) will be abolished and replaced by a community charge payable by all adults aged eightee...... ... From April 1989, Scotland will have a new system of local government finance. Domestic rates (a property tax) will be abolished and replaced by a community ... ...
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Urban local government finance in Nigeria: The case of Lagos municipal area
One of the most important results of the global reform of local governments in Nigeria in 1976 was to initiate a progressive increase in the amount of monetary transfers to local governments (LGs) ...... ... The single most important internal revenue source is the property tax, which is not even collected in some other large cities, such as Kano, Ogbomosho and Sokoto. INTRODUCTION: URBANIZATION, CITY ... ...
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