965 resultados para Land value taxation.


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Issued in the series of Legislative documents.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

[1] Union: Clogher/Counties: Monaghan & Tyrone -- [2] Union: Castlerea/Counties: Roscommon & Mayo -- [3] Union: Castletowndelvin/Counties: Meath & Westmeath -- [4] Union: Cootehill/County: Cavan -- [5] Union: Clifton/County: Galway, in which is included the Island of Inishbofin in the County of Mayo -- [6] Union: Claremorris/County: Mayo -- [7] Union: Cootehill/County: Managhan -- [8] Union: Clones/(Part of) County: Monaghan -- [9] Union: Ardee/Counties: Louth & Meath -- [10] Union: Bailieborough/County: Cavan -- [11] Union: Ballina/Counties: Mayo & Sligo -- [12] Union: Ballinasloe/County: Roscommon -- [13] Union: Ballinrobe/County: Mayo -- [14] Union: Ballymahon/Counties: Longford & Westmeath -- [15] Union: Ballymahon/County: Westmeath -- [16] Union: Ballyshannon/County: Donegal -- [17] Union: Ballyshannon/County: Leitrim -- [18] Union: Ballyvaghan/County: Clare -- [19] Union: Baltinglass/County: Wicklow -- [20] Unions: Bandon & Kinsale/County: Cork -- [21] Union: Bawnboy/County: Cavan -- [22] Union: Bawnboy/County: Leitrim -- [23] Union: Belmullet/County: Mayo -- [24] Union: Carrick-on-Shannon/County: Roscommon -- [25] Union: Carrickmacross/County: Monaghan -- [26] Union: Castlebar/County: Mayo -- [27] Union: Castleblayney (part of)/County: Monaghan -- [28] Union: Corrofin/County: Clare -- [29] Barony: Upper Deece/County: Meath -- [30] Barony: Cork/County: Cork -- [31] Barony: Coshmore & Coshbride/County: Waterford -- [32] Barony: Trough/County: Monaghan -- [33] Union: Donegal/County: Donegal -- [34] Union: Drogheda/Counties: Louth & Meath -- [35] Union: Dromore, West/County: Sligo -- [36] Union: Dunfanaghy/County: Donegal -- [37] Unions: Cahersiveen, Kenmare, and Killarney/County: Kerry -- [38] Barony: Dunkerron South/County: Kerry -- [39] Union: Dunshaughlin/County: Meath -- [40] Union: Edenderry/County: Meath -- [41] Union: Edenderry/County: Kildare -- [42] Union: Edenderry/King's County -- [43] Union: Enniskillen/County: Cavan -- [44] Union: Ennistimon/County: Clare -- [45] Barony: Glenahiry/County: Waterford -- [46] Union: Gort/Counties: Galway & Clare -- [47] Union: Granard/County: Longford -- [48] Union: Granard/County: Westmeath -- [49] Barony: Iffa & Offa West/County: Tipperary -- [50] Barony: Imokilly/County: Cork -- [51] Union: Kells/County: Meath -- [52] Barony: Kenry/County: Limerick -- [53] Barony: Kerrycurrihy/County: Cork -- [54] Barony: Kilculliheen/County: Waterford -- [55] Union: Killadysert/County: Clare -- [56] Union: Killala/County: Mayo -- [57] Union: Letterkenny/County: Donegal -- [58] Union: Limerick/County: Limerick -- [59] Union: Longford/County: Longford -- [60] Barony: Magunihy/County: Kerry -- [61] Unions: Mallow & Cork/County: Cork -- [62] Union: Manorhamilton/County: Leitrim -- [63] Union: Millford/County: Donegal -- [64] Union: Mountbellew/County: Galway -- [65] Union: Naas/County: Wicklow -- [66] Union: Navan/County: Meath -- [67] Union: Newport/County: Mayo -- [68] Union: Oldcastle/County: Meath -- [69] Barony: Upper Ormond/County: Tipperary, North Riding -- [70] Barony: Orrery & Kilmore/County: Cork -- [71] Union: Oughterard/ Counties: Galway & Mayo together with that portion of the Union of Ballinrobe in the County of Galway -- [72] Union: Portumna/County: Galway -- [73] Barony: Rathdown/County: Wicklow -- [74] Barony: Salt/County: Kildare -- [75] Barony: South Salt/County: Kildare -- [76] Union: Scarriff/Counties: Clare & Galway -- [77] Union: Shillelagh/County: Wicklow -- [78] Union: Stranorlar/County: Donegal -- [79] Union: Tobercurry/County: Sligo -- [80] Union: Trim/County: Meath -- [81] Barony: Trughanacmy/County: Kerry -- [82] Barony: Upperthird/County: Waterford -- [83] Union: Wexford/County: Wexford -- [84] Barony: Castleknock/County: Dublin -- [85] Barony: Balrothery, East/County: Dublin -- [86] Barony: Newcastle/County: Dublin -- [87] City of Dublin, North Dublin Union, Arran Quay Ward -- [88] City of Dublin, South Dublin Union, Fitzwilliam Ward -- [89] City of Dublin, North Dublin Union, Inns Quay Ward -- [90] City of Dublin, South Dublin Union, Mansion House Ward -- [91] City of Dublin, South Dublin Union, Merchants' Quay Ward -- [92] City of Dublin, North Dublin Union, Mountjoy Ward -- [93] City of Dublin, North Dublin Union, North Dock Ward -- [94] City of Dublin, North Dublin Union, North City Ward -- [95] City of Dublin, North Dublin Union, Rotundo Ward -- [96] City of Dublin, South Dublin Union, Royal Exchange Ward -- [97] City of Dublin, South Dublin Union, South City Ward -- [98] City of Dublin, South Dublin Union, South Dock Ward -- [99] City of Dublin, South Dublin Union, Trinity Ward -- [100] City of Dublin, South Dublin Union, Usher's Quay Ward -- [101] City of Dublin, South Dublin Union, Wood Quay Ward.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Land value bears significant weight in house prices in historical town centers. An essential aim for regulating the mortgage market, particularly in the financial and property crisis that countries such as Spain are undergoing, is to have at hand objective procedures for its valuation, whatever the conditions (location, construction, planning). Of all the factors contributing to house price make-up, the land is the only one whose value does not depend on acquisition cost, but rather on the location-time binomial. That is to say, the specific circumstances at that point and at the exact moment of valuation. For this reason, the most commonly applied procedure for land valuation in town centers is the use of the residual method: once the selling price of new housing in a district is known, the other necessary costs and expenses of development are deducted, including those of building and the developer’s profit. The value left is that of the land. To apply these procedures it is vital to have figures such as building costs, technical fees, tax costs, etc. But, above all, it is essential to obtain the selling price of the new housing. This is not always feasible, on account of the lack of newbuild development in this location. This shortage of information occurs in historical town cities, where urban renewal is slight due to the heritage-protection policies, and where, nevertheless there is substantial activity in the secondary market. In these circumstances, as an alternative for land valuation in consolidated urban areas, we have the adaptation of the residual method to the particular characteristics of the secondary market. To these ends, there is the proposal for the appreciation of the dwelling which follows, in a backwards direction, the application of traditional depreciation methods proposed by the various valuation manuals and guidelines. The reliability of the results obtained is analyzed by contrasting it with published figures for newly-built properties, according to different rules applied in administrative appraisals in Spain and the incidence of an eventual correction due to conservation state.

Relevância:

90.00% 90.00%

Publicador:

Resumo:

Reforestation will have important consequences for the global challenges of mitigating climate change, arresting habitat decline and ensuring food security. We examined field-scale trade-offs between carbon sequestration of tree plantings and biodiversity potential and loss of agricultural land. Extensive surveys of reforestation across temperate and tropical Australia (N = 1491 plantings) were used to determine how planting width and species mix affect carbon sequestration during early development (< 15 year). Carbon accumulation per area increased significantly with decreasing planting width and with increasing proportion of eucalypts (the predominant over-storey genus). Highest biodiversity potential was achieved through block plantings (width > 40 m) with about 25% of planted individuals being eucalypts. Carbon and biodiversity goals were balanced in mixed-species plantings by establishing narrow belts (width < 20 m) with a high proportion (>75%) of eucalypts, and in monocultures of mallee eucalypt plantings by using the widest belts (ca. 6–20 m). Impacts on agriculture were minimized by planting narrow belts (ca. 4 m) of mallee eucalypt monocultures, which had the highest carbon sequestering efficiency. A plausible scenario where only 5% of highly-cleared areas (<30% native vegetation cover remaining) of temperate Australia are reforested showed substantial mitigation potential. Total carbon sequestration after 15 years was up to 25 Mt CO2-e year−1 when carbon and biodiversity goals were balanced and 13 Mt CO2-e year−1 if block plantings of highest biodiversity potential were established. Even when reforestation was restricted to marginal agricultural land (<$2000 ha−1 land value, 28% of the land under agriculture in Australia), total mitigation potential after 15 years was 17–26 Mt CO2-e year−1 using narrow belts of mallee plantings. This work provides guidance on land use to governments and planners. We show that the multiple benefits of young tree plantings can be balanced by manipulating planting width and species choice at establishment. In highly-cleared areas, such plantings can sequester substantial biomass carbon while improving biodiversity and causing negligible loss of agricultural land.

Relevância:

90.00% 90.00%

Publicador:

Resumo:

Factor markets are a central issue in analyses of farm development and of agricultural sector vitality. Among the different production factors, land is one of the most studied. Several studies seek to estimate the effect of government policy payments on land value or land rental prices. The studies mostly agree that government payments and other types of policy support are significant in explaining land prices and account for a large share of them. In October 2011, the European Commission published a new policy proposal for the common agricultural policy (CAP) up to 2020. The proposed regulation includes a shift from historical to regional payments. The objective of this paper is to provide an ex ante analysis of the impact of the new CAP policy instruments on the land market. In particular, the effect of the regionalisation of payments in Italy is examined. The analysis is based on the use of a mathematical programming model to simulate the changes in land demand for a farm in Emilia Romagna. The results highlight the relevance of the new policy mechanism in determining a change in land demand. Yet the effect is highly dependent on initial ownership of entitlements under the historical payment scheme.

Relevância:

90.00% 90.00%

Publicador:

Resumo:

Mode of access: Internet.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

PURPOSE: The role of PM10 in the development of allergic diseases remains controversial among epidemiological studies, partly due to the inability to control for spatial variations in large-scale risk factors. This study aims to investigate spatial correspondence between the level of PM10 and allergic diseases at the sub-district level in Seoul, Korea, in order to evaluate whether the impact of PM10 is observable and spatially varies across the subdistricts. METHODS: PM10 measurements at 25 monitoring stations in the city were interpolated to 424 sub-districts where annual inpatient and outpatient count data for 3 types of allergic diseases (atopic dermatitis, asthma, and allergic rhinitis) were collected. We estimated multiple ordinary least square regression models to examine the association of the PM10 level with each of the allergic diseases, controlling for various sub-district level covariates. Geographically weighted regression (GWR) models were conducted to evaluate how the impact of PM10 varies across the sub-districts. RESULTS: PM10 was found to be a significant predictor of atopic dermatitis patient count (P<0.01), with greater association when spatially interpolated at the sub-district level. No significant effect of PM10 was observed on allergic rhinitis and asthma when socioeconomic factors were controlled for. GWR models revealed spatial variation of PM10 effects on atopic dermatitis across the sub-districts in Seoul. The relationship of PM10 levels to atopic dermatitis patient counts is found to be significant only in the Gangbuk region (P<0.01), along with other covariates including average land value, poverty rate, level of education and apartment rate (P<0.01). CONCLUSIONS: Our findings imply that PM10 effects on allergic diseases might not be consistent throughout Seoul. GIS-based spatial modeling techniques could play a role in evaluating spatial variation of air pollution impacts on allergic diseases at the sub-district level, which could provide valuable guidelines for environmental and public health policymakers.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

Tese de doutoramento, Antropologia (Antropologia do Parentesco e do Género), Universidade de Lisboa, Instituto de Ciências Sociais, 2014

Relevância:

80.00% 80.00%

Publicador:

Resumo:

La participación en plusvalías (PPV) es el instrumento de política de una reforma de gran transcendencia en Colombia: la recuperación de las rentas del suelo y su movilización social. Durante la fase de implementación de la PPV se han venido estableciendo esquemas operativos fragmentados que propician una visión procedimental y atomizada del tributo, la cual promueve lógicas institucionales que potencialmente retardan su evolución plena como instrumento de política de suelo. El análisis de la trayectoria de varias décadas de las ciudades colombianas con la contribución por valorización (CV) sugiere que la continuidad y evolución de este instrumento y sus instituciones se derivan en gran parte del manejo “ingenioso” de esta política frente a su entorno de implementación. Por tratarse de un instrumento de recuperación parcial de plusvalías, constituye un precedente para la PPV a partir del cual es posible derivar valiosas lecciones. Este artículo presenta para discusión los factores de viabilidad y sostenibilidad identificados a través del análisis de la experiencia de implementación y del proceso general de consolidación de la CV; así como reflexiones que de allí surgieron sobre la dirección que en el mismo contexto debería dársele a la implementación de la PPV, de manera que se propicien condiciones de entorno favorables a la evolución institucional y sostenibilidad de la reforma.-----Participation in Land Value Increments (participación en plusvalías-PPV) is an essential policy instrument of the urban Reform in Colombia designed to capture and socially mobilize land rents originated by public decisions and investments. The analysis of its recent implementation process in Bogota provides evidence that current institutional arrangements are creating a general tendency amongst the institutions involved towards isolated procedural management, which potentially hinders the integrated vision required to manage the instrument at the policy level. Special Assessment (contribución por valorización-CV), an earlier form of partial value capture, has a long history in Colombia as an effective financialinstrument for urban management. Analysis of the factors that have contributed to successfully consolidate CV show that its technical evolution, continuity and political legitimacy have been strongly supported by integrated institutions and strategic management. Through comparative analysis, the experience with CV is used to draw some useful parallels and insights for a discussion about how PPV´s implementation process should be redirected towards strategic policy thinking and “smart value capture”.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

El interés de esta monografía es describir el proceso de transformación urbana de los barrios El Retiro, El Espartillal y el Nogal de la ciudad de Bogotá, a partir del año 1993, en el cual se inauguró el Centro Comercial Andino. Se analiza y explica el desarrollo impulsado por el centro comercial sobre el territorio, transformando el uso de residencial e institucional a comercial y de servicios lo cual influyó directamente la densificación y valorización de los barrios. Por último se describe la evolución del valor del metro cuadrado de la zona, con la finalidad de identificar de forma cuantitativa el efecto de estos precios sobre el territorio.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

Uncertainty affects all aspects of the property market but one area where the impact of uncertainty is particularly significant is within feasibility analyses. Any development is impacted by differences between market conditions at the conception of the project and the market realities at the time of completion. The feasibility study needs to address the possible outcomes based on an understanding of the current market. This requires the appraiser to forecast the most likely outcome relating to the sale price of the completed development, the construction costs and the timing of both. It also requires the appraiser to understand the impact of finance on the project. All these issues are time sensitive and analysis needs to be undertaken to show the impact of time to the viability of the project. The future is uncertain and a full feasibility analysis should be able to model the upside and downside risk pertaining to a range of possible outcomes. Feasibility studies are extensively used in Italy to determine land value but they tend to be single point analysis based upon a single set of “likely” inputs. In this paper we look at the practical impact of uncertainty in variables using a simulation model (Crystal Ball ©) with an actual case study of an urban redevelopment plan for an Italian Municipality. This allows the appraiser to address the issues of uncertainty involved and thus provide the decision maker with a better understanding of the risk of development. This technique is then refined using a “two-dimensional technique” to distinguish between “uncertainty” and “variability” and thus create a more robust model.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

This paper investigates the application and use of development viability models in the formation of planning policies in the UK. Particular attention is paid to three key areas; the assumed development scheme in development viability models, the use of forecasts and the debate concerning Threshold Land Value. The empirical section reports on the results of an interview survey involving the main producers of development viability models and appraisals. It is concluded that, although development viability models have intrinsic limitations associated with model composition and input uncertainties, the most significant limitations are related to the ways that they have been adapted for use in the planning system. In addition, it is suggested that the contested nature of Threshold Land Value is an example of calculative practices providing a façade of technocratic rationality in the planning system.

Relevância:

80.00% 80.00%

Publicador:

Resumo:

In this paper we propose an alternative model of, what is often called, land value capture in the planning system. Based on development viability models, negotiations and policy formation regarding the level of planning obligations have taken place at the local level with little clear guidance on technique, approach and method. It is argued that current approaches are regressive and fail to reflect how the ability of sites to generate planning gain can vary over time and between sites. The alternative approach suggested here attempts to rationalise rather than replace the existing practice of development viability appraisal. It is based upon the assumption that schemes with similar development values should produce similar levels of return to the landowner, developer and other stakeholders in the development as well as similar levels of planning obligations in all parts of the country. Given the high level of input uncertainty in viability modelling, a simple viability model is ‘good enough’ to quantify the maximum level of planning obligations for a given level of development value. We have argued that such an approach can deliver a more durable, equitable, simpler, consistent and cheaper method for policy formation regarding planning obligations.