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.
Property Tax Reform
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. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss3/6