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Paper eres2001_288:
Land Valuation for Taxation: Theory and Practice in Countries under Transition- Estonian and Latvian Cases

id eres2001_288
authors Tomson, Aivar
year 2001
title Land Valuation for Taxation: Theory and Practice in Countries under Transition- Estonian and Latvian Cases
source 8th European Real Estate Society Conference (26-29 June 2001) Alicante, Spain
summary My presentation is part of my dissertation supported by Nordic Council and Lincoln Institute of Land Policy. As my research is not complete yet, there are a lot of questions without any answer. I try to concentrate my presentation to the divergence between valuation theory and practice in cases of transitional countries using mass appraisal. I have my own experience from Latvia (1999) and Estonia (1993; 1996; 2001) and it helps me to find some common lines for those countries, which can be similar for some other transitional economies. The property tax is an important fiscal device for countries in transition, and the successful application of mass appraisal is critical to its success. Valuation theory is part of it but it seems that administrative and legal issues are sometimes even more important. As my research is part of dissertation it can be useful to participate in Doctoral Session.
series ERES:conference
discussion No discussions. Post discussion ...
ratings
session East countries I. Real Estate Market in Transition Economies: Practice and Education
last changed 2009/07/10 18:07
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