Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation -

2021 ◽  
Vol 27 (2) ◽  
pp. 237-284
Author(s):  
Seungsoon Lim ◽  
Yongtaek Kim
Keyword(s):  
Property Valuation ◽  
Inheritance Tax ◽  
Valuation Method ◽  
Gift Tax

A Study on the Improvement of Inheritance Tax and Gift Tax Act through analyses on Precedents of the Tax Tribunal

2019 ◽  
Vol 20 (3) ◽  
pp. 189-224
Author(s):  
Eun Sun Ki ◽  
Jun Yong Shim ◽  
Ki Young Kim ◽  
Jae Won Yoon
Keyword(s):  
Inheritance Tax ◽  
Gift Tax

The property market, property valuations and property performance measurement

1985 ◽  
Vol 112 (1) ◽  
pp. 19-60 ◽  
Author(s):  
David P. Hager ◽  
David J. Lord
Keyword(s):  
Mathematical Model ◽  
Mathematical Models ◽  
Performance Measurement ◽  
The Other ◽  
Property Market ◽  
Institutional Investment ◽  
Property Valuation ◽  
Valuation Method ◽  
Property Performance

1.1. The Institute has discussed papers on most aspects of institutional investment in recent years, with the notable exception of property. This is not due to the lack of importance of this investment sector to pension funds and life offices, but perhaps to the greater role of actuaries (rather than surveyors) in the other investment media and to the interest in mathematical models for gilts and equities.1.2. In this paper we have not tried to produce a mathematical model of the property market, a new valuation method for property or solutions to the extensive problems of property performance measurement and indices. We have, however, tried to pull together, in a single paper, the volumes of material on the property market and property valuation methods. We have also tried to set down some of the pitfalls of property performance measurement, which often tend to be overlooked in the relentless pursuit for more statistics in this important area.

Review of 2019 Inheritance Tax and Gift Tax Law Cases

2020 ◽  
Vol 26 (1) ◽  
pp. 529-570
Author(s):  
Won Hur
Keyword(s):  
Tax Law ◽  
Inheritance Tax ◽  
Gift Tax

Review of 2007 Inheritance Tax and Gift Tax Law Cases

2008 ◽  
Vol 14 (1) ◽  
pp. 426-456
Author(s):  
김해마중
Keyword(s):  
Tax Law ◽  
Inheritance Tax ◽  
Gift Tax

scholarly journals VALUATION OF AERONAUTICS AND SPACE TECHNOLOGY AT LAPAN

2019 ◽  
Vol 4 (01) ◽  
pp. 1
Author(s):  
Erni Br Simanjuntak ◽  
Gede Harja Wasistha
Keyword(s):  
Intellectual Property ◽  
Jel Classification ◽  
Competitive Advantages ◽  
Space Technology ◽  
Property Market ◽  
Capital Theory ◽  
Property Valuation ◽  
Quantitative And Qualitative Research ◽  
Valuation Method ◽  
The Cost

<p><em>New challenges arises for government institutions engaged in research and engineering to continuously innovate and develop technologies that have competitive advantages and provide income for the country through royalty from licensed technology. This research carried out to valuate the aeronautics and space technology. The objective of the study is to develop appropriate intellectual property valuation methods. This research is a case study utilizing sequential mix method which is the combination of quantitative and qualitative research. By using intellectual capital theory, this research-broaden the literatures on the technology valuation in the field of aeronautics and space. This study fills research gap on the existing technology valuation method that is still partially conducted by government research and development. </em></p><p><em>This study discusses the value of intangible assets and licenses from intellectual property that are calculated through three valuation approaches, such as cost-based approach, income-based approach, and market-based approach. The results of the study show that the most appropriate intellectual property valuation method are the cost-based approach and income-based approach.</em></p><p><strong><em>JEL Classification: </em></strong><em>O30, O31, O33</em><strong></strong></p><strong><em>Keywords</em></strong>: <em>Cost Based Approach,</em><em> Income Based Approach, Intellectual Property, Market Based Approach, Sequential Mix Method </em>

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