@comment{ Author: Simon-Pierre Boucher (contact at spboucher.ai) -- Bibliography for UQO Working Paper No 10 }

@article{paglin1972equity,
  author  = {Paglin, Morton and Fogarty, Michael},
  title   = {Equity and the Property Tax: A New Conceptual Focus},
  journal = {National Tax Journal},
  year    = {1972},
  volume  = {25},
  number  = {4},
  pages   = {557--565}
}

@article{cheng1974property,
  author  = {Cheng, Pao Lun},
  title   = {Property Taxation, Assessment Performance, and Its Measurement},
  journal = {Public Finance},
  year    = {1974},
  volume  = {29},
  number  = {3},
  pages   = {268--284}
}

@article{kochin1982vertical,
  author  = {Kochin, Levis A. and Parks, Richard W.},
  title   = {Vertical Equity in Real Estate Assessment: A Fair Appraisal},
  journal = {Economic Inquiry},
  year    = {1982},
  volume  = {20},
  number  = {4},
  pages   = {511--532}
}

@article{bell1984administrative,
  author  = {Bell, Earl J.},
  title   = {Administrative Inequity and Property Assessment: The Case for the Traditional Approach},
  journal = {Property Tax Journal},
  year    = {1984},
  volume  = {3},
  number  = {2},
  pages   = {123--131}
}

@article{kennedy1984unfair,
  author  = {Kennedy, Peter},
  title   = {On an Unfair Appraisal of Vertical Equity in Real Estate Assessment},
  journal = {Economic Inquiry},
  year    = {1984},
  volume  = {22},
  number  = {2},
  pages   = {287--290}
}

@article{sunderman1990testing,
  author  = {Sunderman, Mark A. and Birch, John W. and Cannaday, Roger E. and Hamilton, Thomas W.},
  title   = {Testing for Vertical Inequity in Property Tax Systems},
  journal = {Journal of Real Estate Research},
  year    = {1990},
  volume  = {5},
  number  = {3},
  pages   = {319--334}
}

@article{clapp1990new,
  author  = {Clapp, John M.},
  title   = {A New Test for Equitable Real Estate Tax Assessment},
  journal = {Journal of Real Estate Finance and Economics},
  year    = {1990},
  volume  = {3},
  number  = {3},
  pages   = {233--249}
}

@article{sirmans1995vertical,
  author  = {Sirmans, G. Stacy and Diskin, Barry A. and Friday, H. Swint},
  title   = {Vertical Inequity in the Taxation of Real Property},
  journal = {National Tax Journal},
  year    = {1995},
  volume  = {48},
  number  = {1},
  pages   = {71--84}
}

@article{allen2002measuring,
  author  = {Allen, Marcus T. and Dare, William H.},
  title   = {Identifying Determinants of Horizontal Property Tax Inequity: Evidence from Florida},
  journal = {Journal of Real Estate Research},
  year    = {2002},
  volume  = {24},
  number  = {2},
  pages   = {153--164}
}

@article{sirmans2008vertical,
  author  = {Sirmans, G. Stacy and Gatzlaff, Dean H. and Macpherson, David A.},
  title   = {Horizontal and Vertical Inequity in Real Property Taxation},
  journal = {Journal of Real Estate Literature},
  year    = {2008},
  volume  = {16},
  number  = {2},
  pages   = {167--180}
}

@article{mcmillen2008thin,
  author  = {McMillen, Daniel P. and Weber, Rachel N.},
  title   = {Thin Markets and Property Tax Inequities: A Multinomial Logit Approach},
  journal = {National Tax Journal},
  year    = {2008},
  volume  = {61},
  number  = {4},
  pages   = {653--671}
}

@article{mcmillen2011assessment,
  author  = {McMillen, Daniel P.},
  title   = {Assessment Regressivity: A Tale of Two {Illinois} Counties},
  journal = {Land Lines},
  year    = {2011},
  volume  = {23},
  number  = {1},
  pages   = {9--15}
}

@article{hodge2017assessment,
  author  = {Hodge, Timothy R. and McMillen, Daniel P. and Sands, Gary and Skidmore, Mark},
  title   = {Assessment Inequity in a Declining Housing Market: The Case of {Detroit}},
  journal = {Real Estate Economics},
  year    = {2017},
  volume  = {45},
  number  = {2},
  pages   = {237--258}
}

@article{mcmillen2020assessment,
  author  = {McMillen, Daniel and Singh, Ruchi},
  title   = {Assessment Regressivity and Property Taxation},
  journal = {Journal of Real Estate Finance and Economics},
  year    = {2020},
  volume  = {60},
  number  = {1},
  pages   = {155--169}
}

@article{avenancio2022assessment,
  author  = {Avenancio-Le{\'o}n, Carlos F. and Howard, Troup},
  title   = {The Assessment Gap: Racial Inequalities in Property Taxation},
  journal = {Quarterly Journal of Economics},
  year    = {2022},
  volume  = {137},
  number  = {3},
  pages   = {1383--1434}
}

@techreport{berry2021reassessing,
  author      = {Berry, Christopher R.},
  title       = {Reassessing the Property Tax},
  institution = {University of Chicago, Harris School of Public Policy},
  type        = {Working Paper},
  year        = {2021}
}

@techreport{amornsiripanitch2022residential,
  author      = {Amornsiripanitch, Natee},
  title       = {Why Are Residential Property Tax Rates Regressive?},
  institution = {Federal Reserve Bank of Philadelphia},
  type        = {Working Paper},
  number      = {22-02},
  year        = {2022}
}

@article{mcmillen2022allocative,
  author  = {McMillen, Daniel and Singh, Ruchi},
  title   = {Measures of Vertical Inequality in Assessments},
  journal = {Journal of Real Estate Finance and Economics},
  year    = {2022},
  volume  = {online first},
  pages   = {1--29}
}

@book{iaao2013standard,
  author    = {{International Association of Assessing Officers}},
  title     = {Standard on Ratio Studies},
  publisher = {IAAO},
  address   = {Kansas City, MO},
  year      = {2013}
}

@book{eckert1990property,
  author    = {Eckert, Joseph K. and Gloudemans, Robert J. and Almy, Richard R.},
  title     = {Property Appraisal and Assessment Administration},
  publisher = {International Association of Assessing Officers},
  address   = {Chicago},
  year      = {1990}
}

@book{gloudemans2011fundamentals,
  author    = {Gloudemans, Robert and Almy, Richard},
  title     = {Fundamentals of Mass Appraisal},
  publisher = {International Association of Assessing Officers},
  address   = {Kansas City, MO},
  year      = {2011}
}

@article{oates1969effects,
  author  = {Oates, Wallace E.},
  title   = {The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the {Tiebout} Hypothesis},
  journal = {Journal of Political Economy},
  year    = {1969},
  volume  = {77},
  number  = {6},
  pages   = {957--971}
}

@article{oates2016local,
  author  = {Oates, Wallace E. and Fischel, William A.},
  title   = {Are Local Property Taxes Regressive, Progressive, or What?},
  journal = {National Tax Journal},
  year    = {2016},
  volume  = {69},
  number  = {2},
  pages   = {415--434}
}

@article{rosen1974hedonic,
  author  = {Rosen, Sherwin},
  title   = {Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition},
  journal = {Journal of Political Economy},
  year    = {1974},
  volume  = {82},
  number  = {1},
  pages   = {34--55}
}

@incollection{malpezzi2003hedonic,
  author    = {Malpezzi, Stephen},
  title     = {Hedonic Pricing Models: A Selective and Applied Review},
  booktitle = {Housing Economics and Public Policy},
  editor    = {O'Sullivan, Tony and Gibb, Kenneth},
  publisher = {Blackwell},
  address   = {Oxford},
  year      = {2003},
  pages     = {67--89}
}

@article{carbonnier2024property,
  author  = {Carbonnier, Cl{\'e}ment},
  title   = {Property Tax Regressivity, the Case of {Qu{\'e}bec}},
  journal = {Public Finance Review},
  year    = {2024},
  volume  = {52},
  number  = {2},
  pages   = {155--181}
}

@techreport{slack2014political,
  author      = {Slack, Enid and Bird, Richard M.},
  title       = {The Political Economy of Property Tax Reform},
  institution = {OECD},
  type        = {OECD Working Papers on Fiscal Federalism},
  number      = {18},
  year        = {2014}
}

@book{youngman2016good,
  author    = {Youngman, Joan},
  title     = {A Good Tax: Legal and Policy Issues for the Property Tax in the {United States}},
  publisher = {Lincoln Institute of Land Policy},
  address   = {Cambridge, MA},
  year      = {2016}
}

@techreport{found2017property,
  author      = {Found, Adam and Tomlinson, Peter},
  title       = {Business Tax Burdens in {Canada's} Major Cities: The 2017 Report Card},
  institution = {C.D. Howe Institute},
  type        = {E-Brief},
  year        = {2017}
}

@techreport{mpac2022vertical,
  author      = {{Municipal Property Assessment Corporation}},
  title       = {Vertical Equity Review of Residential Assessed Values},
  institution = {MPAC},
  address     = {Toronto},
  type        = {Technical Report},
  year        = {2022}
}

@article{goolsby1997assessment,
  author  = {Goolsby, William C.},
  title   = {Assessment Error in the Valuation of Owner-Occupied Housing},
  journal = {Journal of Real Estate Research},
  year    = {1997},
  volume  = {13},
  number  = {1},
  pages   = {33--45}
}

@article{quintos2020prb,
  author  = {Quintos, Carmela},
  title   = {A Gradient Boosting Approach to Understanding Vertical and Horizontal Inequity in Property Assessments},
  journal = {Journal of Property Tax Assessment \& Administration},
  year    = {2020},
  volume  = {17},
  number  = {2},
  pages   = {1--28}
}

@article{ross2012assessor,
  author  = {Ross, Justin M.},
  title   = {Interjurisdictional Determinants of Property Assessment Regressivity},
  journal = {Land Economics},
  year    = {2012},
  volume  = {88},
  number  = {1},
  pages   = {28--42}
}

@article{plummer2014evidence,
  author  = {Plummer, Elizabeth},
  title   = {The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties},
  journal = {Real Estate Economics},
  year    = {2014},
  volume  = {42},
  number  = {4},
  pages   = {900--937}
}

@article{clapp1990methods,
  author  = {Clapp, John M.},
  title   = {A Methodology for Constructing Vacant Land Price Indices},
  journal = {Real Estate Economics},
  year    = {1990},
  volume  = {18},
  number  = {3},
  pages   = {274--293}
}

@misc{lfm2026,
  author       = {{Gouvernement du Qu\'ebec}},
  title        = {Loi sur la fiscalit\'e municipale, {RLRQ}, c.\ {F-2.1}},
  howpublished = {L\'egisQu\'ebec},
  year         = {2026},
  note         = {Articles 42--46 (triennial rolls and market-condition reference date)}
}

@misc{mamh2024manuel,
  author       = {{Minist\`ere des Affaires municipales et de l'Habitation}},
  title        = {Manuel d'\'evaluation fonci\`ere du {Qu\'ebec}},
  howpublished = {Gouvernement du Qu\'ebec},
  address      = {Qu\'ebec},
  year         = {2024}
}

@article{desrosiers2000hedonic,
  author  = {Des Rosiers, Fran{\c c}ois and Th{\'e}riault, Marius and Villeneuve, Paul-Y.},
  title   = {Sorting Out Access and Neighbourhood Factors in Hedonic Price Modelling},
  journal = {Journal of Property Investment \& Finance},
  year    = {2000},
  volume  = {18},
  number  = {3},
  pages   = {291--315}
}

@article{bostic2007land,
  author  = {Bostic, Raphael W. and Longhofer, Stanley D. and Redfearn, Christian L.},
  title   = {Land Leverage: Decomposing Home Price Dynamics},
  journal = {Real Estate Economics},
  year    = {2007},
  volume  = {35},
  number  = {2},
  pages   = {183--208}
}

@article{ihlanfeldt2023appraisal,
  author  = {Ihlanfeldt, Keith and Rodgers, Luke P.},
  title   = {Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity},
  journal = {National Tax Journal},
  year    = {2022},
  volume  = {75},
  number  = {1},
  pages   = {7--31}
}

@article{baar1981property,
  author  = {Baar, Kenneth K.},
  title   = {Property Tax Assessment Discrimination Against Low-Income Neighborhoods},
  journal = {The Urban Lawyer},
  year    = {1981},
  volume  = {13},
  number  = {3},
  pages   = {333--406}
}

@article{engle1975deassessment,
  author  = {Engle, Robert F.},
  title   = {De Facto Discrimination in Residential Assessments: {Boston}},
  journal = {National Tax Journal},
  year    = {1975},
  volume  = {28},
  number  = {4},
  pages   = {445--451}
}