The cadastre of values and income: some considerations

Abstract

The article intends to verify the logical and methodological framework of a cadastre of values, based on the market prices, in addition to cadastre of incomes, as provided by the reform guidelines which have been discussed by some time in the Italian Parliament, also in view of the criticism made and the issues inherent in the theoretical and empirical determination of the asset values for the intended purpose.

Keywords

• cadastre of values
• normal value
• market value