... policy Performance measures Northern Ireland Asset valuation The purpose of this paper is to advance the applicability and understanding of the potential performance of simplified, and in particular, banded property tax approaches. The research has particular relevance to the suitability...

...William J. McCluskey It is argued within this paper that domestic rates, which represent an important and significant source of local government revenue for district councils in Northern Ireland, should be reformed. There are currently issues pertaining to the present system which adversely affect...

...William McCluskey On 1 April 1997 the rating revaluation of non‐domestic property in Northern Ireland came into force, representing a period of 19 years since property values were last reviewed. During that period commercial property values have changed significantly across property types...