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UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.

research economics housing taxation quebec uqo

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1muni,n,n_years,median_ratio,cod,prd,prb,share_years_prb_neg2Gatineau,21270,6,0.7984077215662176,16.931554716735143,1.0495027784666382,-0.13658868222945214,1.03Laval,23569,6,0.7292941176470589,20.99004120848114,1.07591200087497,-0.1677198430090882,1.04Longueuil,15343,6,0.6993231963838167,22.936569556574902,1.073902247304333,-0.12759857852649836,1.05Lévis,10622,6,0.8274403990009007,22.318404178238602,1.0892991972930153,-0.23689185802043072,1.06Montréal,79581,6,0.8922306974762114,24.895070443807846,1.0571629439855559,0.06966324444056746,0.07Québec,39927,6,0.8088761174968071,22.021089492553433,1.0711624215910516,-0.04798363355653862,1.08Saguenay,10794,6,0.7872989417989418,19.073245445985677,1.0638779683601711,-0.18854120739412214,1.09Sherbrooke,11413,6,0.7435681818181819,30.520246620851758,1.1372039979494142,-0.3872307527051138,1.010Terrebonne,8061,6,0.7949895317396622,23.75303561732275,1.0961290692775711,-0.28961986412143703,1.011Trois-Rivières,9070,6,0.7291707983633229,29.363374404233365,1.1225282017869498,-0.3166532132665827,1.012