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...

Purpose – The purpose of this research is to explore from a mass appraisal perspective how the effects of location are reflected within valuation models. The paper sets out to detail the various techniques and the efficacy of their application. Design/methodology/approach – The approach...

ERES:conference

<title>ABSTRACT</title> The case for the property tax as a significant revenue generator has been well made by many eminent scholars in public finance. It nonetheless continues to remain a tax that is under-utilised in many transition countries. The purpose of this paper is to investigate whether there is the...

With the fall of the Berlin wall, and the subsequent collapse of communism, an era of reforms was initiated in Central and Eastern Europe and Central Asia which has spread around the globe. A central element in this reform process has been an interest in decentralizing governmental decision...

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...

In 2012, Vietnam will celebrate 25 years of economic reform and structural readjustment from a largely centralized, subsidized economy to one based on market principles. A major component of these reforms has involved establishing land and property rights, thereby giving individuals and...