Residential property tax reform in Northern Ireland: impact analysis and spatial redistribution

Authors

William J. McCluskey, University of Ulster
Peadar Davis, University of Ulster
Lay Cheng Lim, University of Ulster

Abstract

This study analyzed the effects of the rating changes on a sample of 46,407 sold properties. Utilizing GIS, the authors generated maps showing the distributional impact of a shift in tax bills from the current net annual value system to the alternative of a capital value system.

First Page

59

Last Page

70

Keywords

Property Tax Reform

Recommended Citation

McCluskey, W. J., Davis, P., & Lim, L. C. (2007). Residential property tax reform in Northern Ireland: impact analysis and spatial redistribution. Journal of Property Tax Assessment & Administration, 4(3), 59-70. DOI: https://doi.org/10.63642/1357-1419.1073