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Article
Publication date: 2 May 2017

Richard Grover, Mika-Petteri Törhönen, Paul Munro-Faure and Aanchal Anand

This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction…

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Abstract

Purpose

This paper aims to report the findings of a study of nine countries in Europe and Central Asia (ECA) that have either recently introduced or are working towards the introduction of value-based recurrent property taxes. Although many countries have recurrent property taxes, often, they are not value-based and raise relatively little revenue. This paper examines the barriers to the introduction of value-based property taxes and discusses how they can be overcome.

Design/methodology/approach

Case studies of recurrent property taxation were undertaken for eight countries from the World Bank’s ECA region. The sample included countries at different stages in the development of value-based property tax systems. A ninth country, The Netherlands, which has a well-developed mass valuation system, was included for comparison.

Findings

Barriers to the introduction of value-based recurrent property taxes are technical and political or governance ones. The technical barriers include the comprehensiveness of property registration, the quality of transaction price data, the extent to which the valuation infrastructure meets internationally recognised standards and the quality of tax collection systems. The principal political and governance problems are the unpopularity of property taxes, the need to convince the public that they are fair and the lack of champions of property taxation in government.

Research limitations/implications

The case studies are drawn from the ECA region, but the issues raised apply in many other parts of the world. A case study approach produces rich data for each example that enables key issues to be explored in depth.

Practical implications

The study has identified issues and ways of approaching them that are relevant to countries seeking to introduce value-based recurrent property taxes so that they can learn from the experience of others.

Originality/value

The approach has enabled a systematic comparison between countries so that common experiences and issues are identified.

Details

Journal of European Real Estate Research, vol. 10 no. 1
Type: Research Article
ISSN: 1753-9269

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Article
Publication date: 2 May 2017

Ion Anghel and Stanley McGreal

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Abstract

Details

Journal of European Real Estate Research, vol. 10 no. 1
Type: Research Article
ISSN: 1753-9269

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Book part
Publication date: 20 May 2024

Parul Manchanda, Nupur Arora and Aanchal Aggarwal

Purpose: This study analyses the mediating effect of parasocial interaction (PSI) in the link between hedonic motivation and impulsive buying intention (IBI) in fashion vlogging…

Abstract

Purpose: This study analyses the mediating effect of parasocial interaction (PSI) in the link between hedonic motivation and impulsive buying intention (IBI) in fashion vlogging about sustainable cosmetics.

Need for the Study: Due to the mass popularity of YouTube, vlogging has led to an augmented level of PSI of vloggers with consumers, which strongly impacts a consumer’s behavioural consequences and persuades consumers to indulge in impulsive buying. Thus, marketers need to comprehend the changing behavioural patterns, including sustainable products, as this new communication medium serves the future of promotion and advertising.

Methodology: Online questionnaires were administered to 349 Gen Z female fashion vlog followers. Structural equation modelling and Hayes Process macros were employed to test the model relationships.

Findings: Results indicate that PI with the fashion vlogger partially mediates between hedonic motivation and impulse buying intention for sustainable cosmetic products. Fashion consciousness (FC) was also established as a significant moderator between all the model relationships.

Practical Implications: The findings of the study would be helpful for fashion brands in the content development of visual marketing communications, which would tap the female Gen Z consumer. Improving the PSI between the follower and the fashion vlogger can be easily enhanced by delivering the right content through the vlogger’s videos.

Details

Sustainable Development Goals: The Impact of Sustainability Measures on Wellbeing
Type: Book
ISBN: 978-1-83549-460-8

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