Elasticity imaging is a novel domain which is currently gaining significant interest in the medical field. Most inversion techniques are based on the homogeneity assumption, i.e. the local spatial derivatives of the complex-shear modulus are ignored. This analysis presents an analytic approach in order to overcome this limitation, i.e. first order spatial derivatives of the real-part of the complex-shear modulus are taken into account. Resulting distributions in a gauged breast lesion phantom agree very well with the theoretical expectations. An in-vivo example of a cholangiocarcinoma demonstrates that the new approach provides maps of the viscoelastic properties which agree much better with expectations from anatomy.