Abstract Rating valuation is an essential process for local government taxation and revenue generation in Zambia. However, preliminary evidence indicates that the assessment of rateable value is problematic as the same statutory valuation process may lead to different value outcomes. This is especially evident when valuations are undertaken by public valuation surveyors on one side and private valuation surveyors on the other. This has resulted in disagreements in Rating Tribunal hearings at which private valuation surveyors represent the objectors. This paper questions why such differences arise. The paper finds that, besides information factors, a major cause is valuation surveyor-specific factors which, among others, include adoption of different methods and viewpoints. Therefore, the question arises: why do valuation surveyors have different viewpoints or “mental models” if the whole process is specified in the Rating Act of 1997? The study concludes that the Rating Act of 1997 is insufficiently specific concerning the actual calculation of the rateable value, leaving the interpretation of value to individual valuation surveyors. The paper argues that the explanation for differences in values can be found in understanding the “mental models” of valuation surveyors, hence going beyond conventional explanations.

中文翻译：

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赞比亚评级实践中应税价值的差异：心理模型在价值评估中的作用

摘要评级评估是赞比亚地方政府税收和创收的重要过程。但是，初步证据表明，应税价值的评估存在问题，因为同一法定评估程序可能会导致不同的价值结果。当一侧由公共评估师进行评估而另一侧由私人评估师进行评估时，这一点尤其明显。这导致在差Rating审裁处的聆讯中出现分歧，由私人估价测量师代表反对者。本文质疑为什么会出现这种差异。该论文发现，除信息因素外，主要原因是估价师特定的因素，其中包括采用不同的方法和观点。因此，出现了一个问题：如果1997年《评级法》规定了整个流程，为什么估价测量师会有不同的观点或“心理模型”？研究得出的结论是，1997年的《评级法》在应课税价值的实际计算上不够具体，从而将价值的解释留给了个别估价测量师。该论文认为，对价值差异的解释可以在理解估价测量师的“心理模型”时找到，因此超出了常规解释。