Purpose – The purpose of this paper is to describe a segmentation technique based on geostatistical modeling methods utilizing geographically weighted regression (GWR) to identify submarkets which could be applied within the mass appraisal environment. Design/methodology/approach – Given the...

The aim of this paper is to attempt to measure the effect of location on residential house prices and to endeavour to integrate spatial and aspatial data in terms of developing a hybrid predictive model. The research methodology investigates the traditional hedonic approach to modelling location...

Purpose – The purpose of this research is to show how the Slovenian government has recognised the need for local government fiscal autonomy and to enhance this has instigated the introduction of an ad valorem property tax. Since independence in 1991 Slovenia has embarked on a path of...

Within the new democracies of Central and Eastern Europe, radical and far‐reaching programmes of reform are taking place. Central to these are the processes of privatisation and decentralisation which require the newly‐created tiers of local government to develop their own sources of...

It is argued within this paper that domestic rates, which represent an important and significant source of local government revenue for district councils in Northern Ireland, should be reformed. There are currently issues pertaining to the present system which adversely affect both fairness and...

"Overview of property tax systems across Africa. Reviews of salient features for 29 countries and four regions (Anglophone, Francophone, Lusophone, North African countries). Chapters offer in-depth discussion of key policy issues (tax base, exemptions and other relief, and tax rate),...