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The article focuses on the choice between accuracy or certainty in the tax bills of taxpayers due to infrequent revaluations and antecedent valuation dates (AVD). The research is based on the revaluations of a volatile British commercial property market. As observed, the function of supply and demand regulates value of land and buildings (real estate) and increase in commercial property values is connected with rise in profitability of the businesses.

The article reports research updates of Whitstable studies through the use of modern technologies, particularly geographic information system (GIS), and offers changes in the planning system. The study was based on methodologies similar to the methods used by Hector Mark Wilks. Under the study, land value taxation of Great Britain and the current planning system's correlations are examined. It also discusses the changes of the system and its limitation, and the efficacy of this outcome.

Whitstable was the locale for two groundbreaking studies carried out in 1963 and repeated in 1973 which focused on assessment methods and tax liability outcomes under a land value taxation system. Research is currently underway to update these studies using modern technologies. This undertaking will be reported in two parts. In part 1, presented here, the findings of the original studies are re-examined from the perspective of several decades. In part 2, which will be published in a subsequent issue, the authors will describe the current research efforts. [ABSTRACT FROM AUTHOR]

Reports on the progress of an international research project sponsored by the Royal Institution of Chartered Surveyors Education Trust into the efficacy of market value as a basis of assessment for the taxation of landed property. Criteria for tax bases; Use and application of an ad valorem tax; Identification of evaluation factor parameters to measure the efficiency of a property tax system.

Since 2000, research into the value of urban design has been utilised in consultancy and policy-making with regard to understanding the value of public investment. This research informs an emerging approach to teaching urban design appraisal within a MA urban design studio, in which variations of the residual method are deployed to assess developer value, private good and public good. Here, the relationship of the appraisal and design elements is articulated by an iterative model of design decision and design judgement making. By situating this approach in a broader theory of societal value, we reconceptualise from first principles, the concept of ‘value in urban design’. This also suggests a corresponding definition of urban design in terms of value. [ABSTRACT FROM AUTHOR]