Research Repository (Kingston University London) · 2002 · 17 citations · 3 references
Public AffairsEconomicsPublic FinanceProperty TaxationTax PolicyTaxationLand TaxationProperty TaxProperty Tax IncidenceTax HavensTax ReformProperty Tax GovernanceProperty Tax RatesProperty Tax Statutes
In the experience of the authors there is no other recorded system of using banded values for property taxation purposes anywhere else in the world. The first introduction in Britain in 1993 of banding as an integral part of real property taxation in the form of a new Council Tax on residential property (thus replacing
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