How to adjust cadastral rents for fiscal fairness?

Autor:	Rocco Curto, Elena Fregonara, Patrizia Semeraro
Jazyk:	angličtina
Rok vydání:	2014
Předmět:	fiscal fairness land registry reform land registry taxable values correction coefficients census Microzones Turin Real Estate Market Observatory Cadastral mapping GA109.5
Zdroj:	Territorio Italia, Vol 2014, Iss 1/14, Pp 59-82 (2014)
Druh dokumentu:	article
ISSN:	2240-7707 2499-2674
DOI:	10.14609/Ti_1_14_5e
Popis:	This study proposes an operational methodology for determining correction coefficients to apply to land registry values, determined on the basis of the marginal contribution of the location of a property to its market value. The importance of location in determining the value of a property is confirmed by empirical analyses described in the literature and by property valuation practices. The methodology proposed is deliberately simple so that it can serve as a useful operational tool for public administration. A case study of the property market in the city of Turin is discussed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/e9c0a03fd0c444cbba313fc889ddbdc7 Zobrazit plný text záznamu View record in DOAJ