Property Tax

Research undertaken by the property taxation sub-group demonstrates both diversity in breadth and specialisation within certain key areas. It also demonstrates impact reach and significance. The work encompasses innovative research at local, national and international levels. Strategically, the group have been involved in developing policy and the future shape of property tax systems in several countries including, South Africa, Tanzania, Uganda, Kosovo and Northern Ireland. The research carried utilises cutting edge analytic approaches, such as spatial econometric modelling and artificial neural networks, to gain an understanding of the nature and extent of property and property tax related issues. The research has been illuminating in identifying the extent to which seemingly intractable problems can be addressed with appropriately scaled solutions, from technologically innovative solutions, to appropriately simplified methods, such as value banding. The focus of the research is firmly on harnessing a range of approaches to identify fit for purpose, sustainable solutions. A notable feature of the research is that it has a considerable potential to impact on public policy in the particular jurisdiction of study and also elsewhere, in similarly situated jurisdictions. Research carried out by the group has been used as a resource by policy makers across the UK and Ireland and further afield in central and eastern Europe, Asia, Africa, South America and the Caribbean. Research has found its way into policy and legislation in many of these jurisdictions, most notably in Northern Ireland, but also in Uganda and South Africa for example. Knowledge transfer within the international property tax area is seen an integral element and as complementary to the primary research being undertaken.