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2019-02-07Diskussionspapier DOI: 10.18452/19722
Land value appraisal using statistical methods
dc.contributor.authorKolbe, Jens
dc.contributor.authorSchulz, Rainer
dc.contributor.authorWersing, Martin
dc.contributor.authorWerwatz, Axel
dc.date.accessioned2019-02-07T14:21:50Z
dc.date.available2019-02-07T14:21:50Z
dc.date.issued2019-02-07
dc.identifier.urihttp://edoc.hu-berlin.de/18452/20511
dc.description.abstractThe taxation of property based on market values requires frequent appraisals for a large number of properties. In light of the recent property tax reform discussion in Germany, it has been argued that a valuebased tax therefore cannot be implemented at a reasonable cost. In several other countries, however, mass appraisal systems based on statistical methods are used for property tax assessments. In this paper, we show how this could in principle be done in Germany, using transactions data that local surveyor commissions are obliged to collect by law. We discuss the regression techniques for estimating land values from such data and illustrate them by applying them to data from Berlin, Germany. We find that the methods are capable of producing land value estimates that match up well with expert based assessments.eng
dc.language.isoeng
dc.publisherHumboldt-Universität zu Berlin
dc.rights(CC BY-NC-ND 3.0 DE) Namensnennung - Nicht-kommerziell - Keine Bearbeitung 3.0 Deutschland
dc.rights(CC BY-NC-ND 3.0 DE) Namensnennung - Nicht-kommerziell - Keine Bearbeitung 3.0 Deutschlandger
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/de/
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/de/
dc.subjectland valueeng
dc.subjectmass appraisaleng
dc.subjectnonparametric regressioneng
dc.subjectsemiparametric regressioneng
dc.subject.ddc630 Landwirtschaft und verwandte Bereiche
dc.titleLand value appraisal using statistical methods
dc.typeworkingPaper
dc.identifier.urnurn:nbn:de:kobv:11-110-18452/20511-9
dc.identifier.doihttp://dx.doi.org/10.18452/19722
local.edoc.container-titleFORLand Working Papers
local.edoc.container-creatorMartin Odening
local.edoc.pages37
local.edoc.type-nameDiskussionspapier
local.edoc.institutionLebenswissenschaftliche Fakultät
local.edoc.container-typeseries
local.edoc.container-type-nameSchriftenreihe
local.edoc.container-volume7
local.edoc.container-erstkatid2941991-8

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