spb/wp10_uqo Public

1@comment{ Author: Simon-Pierre Boucher (contact at spboucher.ai) -- Bibliography for UQO Working Paper No 10 }23@article{paglin1972equity,4  author  = {Paglin, Morton and Fogarty, Michael},5  title   = {Equity and the Property Tax: A New Conceptual Focus},6  journal = {National Tax Journal},7  year    = {1972},8  volume  = {25},9  number  = {4},10  pages   = {557--565}11}1213@article{cheng1974property,14  author  = {Cheng, Pao Lun},15  title   = {Property Taxation, Assessment Performance, and Its Measurement},16  journal = {Public Finance},17  year    = {1974},18  volume  = {29},19  number  = {3},20  pages   = {268--284}21}2223@article{kochin1982vertical,24  author  = {Kochin, Levis A. and Parks, Richard W.},25  title   = {Vertical Equity in Real Estate Assessment: A Fair Appraisal},26  journal = {Economic Inquiry},27  year    = {1982},28  volume  = {20},29  number  = {4},30  pages   = {511--532}31}3233@article{bell1984administrative,34  author  = {Bell, Earl J.},35  title   = {Administrative Inequity and Property Assessment: The Case for the Traditional Approach},36  journal = {Property Tax Journal},37  year    = {1984},38  volume  = {3},39  number  = {2},40  pages   = {123--131}41}4243@article{kennedy1984unfair,44  author  = {Kennedy, Peter},45  title   = {On an Unfair Appraisal of Vertical Equity in Real Estate Assessment},46  journal = {Economic Inquiry},47  year    = {1984},48  volume  = {22},49  number  = {2},50  pages   = {287--290}51}5253@article{sunderman1990testing,54  author  = {Sunderman, Mark A. and Birch, John W. and Cannaday, Roger E. and Hamilton, Thomas W.},55  title   = {Testing for Vertical Inequity in Property Tax Systems},56  journal = {Journal of Real Estate Research},57  year    = {1990},58  volume  = {5},59  number  = {3},60  pages   = {319--334}61}6263@article{clapp1990new,64  author  = {Clapp, John M.},65  title   = {A New Test for Equitable Real Estate Tax Assessment},66  journal = {Journal of Real Estate Finance and Economics},67  year    = {1990},68  volume  = {3},69  number  = {3},70  pages   = {233--249}71}7273@article{sirmans1995vertical,74  author  = {Sirmans, G. Stacy and Diskin, Barry A. and Friday, H. Swint},75  title   = {Vertical Inequity in the Taxation of Real Property},76  journal = {National Tax Journal},77  year    = {1995},78  volume  = {48},79  number  = {1},80  pages   = {71--84}81}8283@article{allen2002measuring,84  author  = {Allen, Marcus T. and Dare, William H.},85  title   = {Identifying Determinants of Horizontal Property Tax Inequity: Evidence from Florida},86  journal = {Journal of Real Estate Research},87  year    = {2002},88  volume  = {24},89  number  = {2},90  pages   = {153--164}91}9293@article{sirmans2008vertical,94  author  = {Sirmans, G. Stacy and Gatzlaff, Dean H. and Macpherson, David A.},95  title   = {Horizontal and Vertical Inequity in Real Property Taxation},96  journal = {Journal of Real Estate Literature},97  year    = {2008},98  volume  = {16},99  number  = {2},100  pages   = {167--180}101}102103@article{mcmillen2008thin,104  author  = {McMillen, Daniel P. and Weber, Rachel N.},105  title   = {Thin Markets and Property Tax Inequities: A Multinomial Logit Approach},106  journal = {National Tax Journal},107  year    = {2008},108  volume  = {61},109  number  = {4},110  pages   = {653--671}111}112113@article{mcmillen2011assessment,114  author  = {McMillen, Daniel P.},115  title   = {Assessment Regressivity: A Tale of Two {Illinois} Counties},116  journal = {Land Lines},117  year    = {2011},118  volume  = {23},119  number  = {1},120  pages   = {9--15}121}122123@article{hodge2017assessment,124  author  = {Hodge, Timothy R. and McMillen, Daniel P. and Sands, Gary and Skidmore, Mark},125  title   = {Assessment Inequity in a Declining Housing Market: The Case of {Detroit}},126  journal = {Real Estate Economics},127  year    = {2017},128  volume  = {45},129  number  = {2},130  pages   = {237--258}131}132133@article{mcmillen2020assessment,134  author  = {McMillen, Daniel and Singh, Ruchi},135  title   = {Assessment Regressivity and Property Taxation},136  journal = {Journal of Real Estate Finance and Economics},137  year    = {2020},138  volume  = {60},139  number  = {1},140  pages   = {155--169}141}142143@article{avenancio2022assessment,144  author  = {Avenancio-Le{\'o}n, Carlos F. and Howard, Troup},145  title   = {The Assessment Gap: Racial Inequalities in Property Taxation},146  journal = {Quarterly Journal of Economics},147  year    = {2022},148  volume  = {137},149  number  = {3},150  pages   = {1383--1434}151}152153@techreport{berry2021reassessing,154  author      = {Berry, Christopher R.},155  title       = {Reassessing the Property Tax},156  institution = {University of Chicago, Harris School of Public Policy},157  type        = {Working Paper},158  year        = {2021}159}160161@techreport{amornsiripanitch2022residential,162  author      = {Amornsiripanitch, Natee},163  title       = {Why Are Residential Property Tax Rates Regressive?},164  institution = {Federal Reserve Bank of Philadelphia},165  type        = {Working Paper},166  number      = {22-02},167  year        = {2022}168}169170@article{mcmillen2022allocative,171  author  = {McMillen, Daniel and Singh, Ruchi},172  title   = {Measures of Vertical Inequality in Assessments},173  journal = {Journal of Real Estate Finance and Economics},174  year    = {2022},175  volume  = {online first},176  pages   = {1--29}177}178179@book{iaao2013standard,180  author    = {{International Association of Assessing Officers}},181  title     = {Standard on Ratio Studies},182  publisher = {IAAO},183  address   = {Kansas City, MO},184  year      = {2013}185}186187@book{eckert1990property,188  author    = {Eckert, Joseph K. and Gloudemans, Robert J. and Almy, Richard R.},189  title     = {Property Appraisal and Assessment Administration},190  publisher = {International Association of Assessing Officers},191  address   = {Chicago},192  year      = {1990}193}194195@book{gloudemans2011fundamentals,196  author    = {Gloudemans, Robert and Almy, Richard},197  title     = {Fundamentals of Mass Appraisal},198  publisher = {International Association of Assessing Officers},199  address   = {Kansas City, MO},200  year      = {2011}201}202203@article{oates1969effects,204  author  = {Oates, Wallace E.},205  title   = {The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the {Tiebout} Hypothesis},206  journal = {Journal of Political Economy},207  year    = {1969},208  volume  = {77},209  number  = {6},210  pages   = {957--971}211}212213@article{oates2016local,214  author  = {Oates, Wallace E. and Fischel, William A.},215  title   = {Are Local Property Taxes Regressive, Progressive, or What?},216  journal = {National Tax Journal},217  year    = {2016},218  volume  = {69},219  number  = {2},220  pages   = {415--434}221}222223@article{rosen1974hedonic,224  author  = {Rosen, Sherwin},225  title   = {Hedonic Prices and Implicit Markets: Product Differentiation in Pure Competition},226  journal = {Journal of Political Economy},227  year    = {1974},228  volume  = {82},229  number  = {1},230  pages   = {34--55}231}232233@incollection{malpezzi2003hedonic,234  author    = {Malpezzi, Stephen},235  title     = {Hedonic Pricing Models: A Selective and Applied Review},236  booktitle = {Housing Economics and Public Policy},237  editor    = {O'Sullivan, Tony and Gibb, Kenneth},238  publisher = {Blackwell},239  address   = {Oxford},240  year      = {2003},241  pages     = {67--89}242}243244@article{carbonnier2024property,245  author  = {Carbonnier, Cl{\'e}ment},246  title   = {Property Tax Regressivity, the Case of {Qu{\'e}bec}},247  journal = {Public Finance Review},248  year    = {2024},249  volume  = {52},250  number  = {2},251  pages   = {155--181}252}253254@techreport{slack2014political,255  author      = {Slack, Enid and Bird, Richard M.},256  title       = {The Political Economy of Property Tax Reform},257  institution = {OECD},258  type        = {OECD Working Papers on Fiscal Federalism},259  number      = {18},260  year        = {2014}261}262263@book{youngman2016good,264  author    = {Youngman, Joan},265  title     = {A Good Tax: Legal and Policy Issues for the Property Tax in the {United States}},266  publisher = {Lincoln Institute of Land Policy},267  address   = {Cambridge, MA},268  year      = {2016}269}270271@techreport{found2017property,272  author      = {Found, Adam and Tomlinson, Peter},273  title       = {Business Tax Burdens in {Canada's} Major Cities: The 2017 Report Card},274  institution = {C.D. Howe Institute},275  type        = {E-Brief},276  year        = {2017}277}278279@techreport{mpac2022vertical,280  author      = {{Municipal Property Assessment Corporation}},281  title       = {Vertical Equity Review of Residential Assessed Values},282  institution = {MPAC},283  address     = {Toronto},284  type        = {Technical Report},285  year        = {2022}286}287288@article{goolsby1997assessment,289  author  = {Goolsby, William C.},290  title   = {Assessment Error in the Valuation of Owner-Occupied Housing},291  journal = {Journal of Real Estate Research},292  year    = {1997},293  volume  = {13},294  number  = {1},295  pages   = {33--45}296}297298@article{quintos2020prb,299  author  = {Quintos, Carmela},300  title   = {A Gradient Boosting Approach to Understanding Vertical and Horizontal Inequity in Property Assessments},301  journal = {Journal of Property Tax Assessment \& Administration},302  year    = {2020},303  volume  = {17},304  number  = {2},305  pages   = {1--28}306}307308@article{ross2012assessor,309  author  = {Ross, Justin M.},310  title   = {Interjurisdictional Determinants of Property Assessment Regressivity},311  journal = {Land Economics},312  year    = {2012},313  volume  = {88},314  number  = {1},315  pages   = {28--42}316}317318@article{plummer2014evidence,319  author  = {Plummer, Elizabeth},320  title   = {The Effects of Property Tax Protests on the Assessment Uniformity of Residential Properties},321  journal = {Real Estate Economics},322  year    = {2014},323  volume  = {42},324  number  = {4},325  pages   = {900--937}326}327328@article{clapp1990methods,329  author  = {Clapp, John M.},330  title   = {A Methodology for Constructing Vacant Land Price Indices},331  journal = {Real Estate Economics},332  year    = {1990},333  volume  = {18},334  number  = {3},335  pages   = {274--293}336}337338@misc{lfm2026,339  author       = {{Gouvernement du Qu\'ebec}},340  title        = {Loi sur la fiscalit\'e municipale, {RLRQ}, c.\ {F-2.1}},341  howpublished = {L\'egisQu\'ebec},342  year         = {2026},343  note         = {Articles 42--46 (triennial rolls and market-condition reference date)}344}345346@misc{mamh2024manuel,347  author       = {{Minist\`ere des Affaires municipales et de l'Habitation}},348  title        = {Manuel d'\'evaluation fonci\`ere du {Qu\'ebec}},349  howpublished = {Gouvernement du Qu\'ebec},350  address      = {Qu\'ebec},351  year         = {2024}352}353354@article{desrosiers2000hedonic,355  author  = {Des Rosiers, Fran{\c c}ois and Th{\'e}riault, Marius and Villeneuve, Paul-Y.},356  title   = {Sorting Out Access and Neighbourhood Factors in Hedonic Price Modelling},357  journal = {Journal of Property Investment \& Finance},358  year    = {2000},359  volume  = {18},360  number  = {3},361  pages   = {291--315}362}363364@article{bostic2007land,365  author  = {Bostic, Raphael W. and Longhofer, Stanley D. and Redfearn, Christian L.},366  title   = {Land Leverage: Decomposing Home Price Dynamics},367  journal = {Real Estate Economics},368  year    = {2007},369  volume  = {35},370  number  = {2},371  pages   = {183--208}372}373374@article{ihlanfeldt2023appraisal,375  author  = {Ihlanfeldt, Keith and Rodgers, Luke P.},376  title   = {Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity},377  journal = {National Tax Journal},378  year    = {2022},379  volume  = {75},380  number  = {1},381  pages   = {7--31}382}383384@article{baar1981property,385  author  = {Baar, Kenneth K.},386  title   = {Property Tax Assessment Discrimination Against Low-Income Neighborhoods},387  journal = {The Urban Lawyer},388  year    = {1981},389  volume  = {13},390  number  = {3},391  pages   = {333--406}392}393394@article{engle1975deassessment,395  author  = {Engle, Robert F.},396  title   = {De Facto Discrimination in Residential Assessments: {Boston}},397  journal = {National Tax Journal},398  year    = {1975},399  volume  = {28},400  number  = {4},401  pages   = {445--451}402}403