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Cesare, C M D and Ruddock, L (1997) Equity in property taxation: a model for establishing a fair property tax system. In: Stephenson, P (Ed.), Proceedings 13th Annual ARCOM Conference, 15-17 September 1997, Cambridge, UK. Association of Researchers in Construction Management, Vol. 2, 654–63.

  • Type: Conference Proceedings
  • Keywords: ability-to-pay; assessment regressivity; property tax; property tax model
  • ISBN/ISSN: 0 86 339 759 X
  • URL: http://www.arcom.ac.uk/-docs/proceedings/ar1997-654-663_Cesare_and_Ruddock.pdf
  • Abstract:
    This paper reports on a project, which is sponsored by the Brazilian National Council for Scientific and Technological Development, concerned with equity in property taxation. The research is in its early stages but the main objective of the project is the proposal of a model for establishing a fair property taxation system based on real estate market value and a rates structure of property tax related to ability-to-pay. This also requires the definition of a database structure for implementing the proposed property tax system and the methodological and data collection questions associated with this are considered. A critical analysis of the current property tax in a major Brazilian city is undertaken, focusing mainly on aspects related to the property tax assessment and incidence. Methods currently used for estimating market value, sources of data available and property data management are investigated. The final section of the paper outlines an improved property tax system, devised according to the resources available to the local authority.