GIS is a technology which is ideally suited to analysis of the market values of properties, since such values are based upon spatial comparisons as well as individual property attributes. Great Britain now has a new mechanism of local taxation, the council tax, which is based upon the capital values of properties. Centra] to the implementation of this tax has been the potentially controversial assignment of properties to valuation ‘bands’. This paper posits that a geographical model embedded within a GIS provides an alternative means of devising credible capital values, and anticipates some of the prospects for the use of GIS in local revenue-raising.
|Number of pages||19|
|Journal||International Journal of Geographical Information Systems|
|Publication status||Published - 1994|