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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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1\begin{tabular}{lcc}2\toprule3 & Coefficient & Std.\ error \\4\midrule5Building age (decades) & +0.0075*** & (0.0012) \\6Assessed land share & +0.0031 & (0.0298) \\7Condominium & -0.0551*** & (0.0074) \\8Plex (2--5 units) & +0.0247 & (0.0151) \\9Cottage & +0.0520*** & (0.0073) \\10\midrule11Mean of dependent variable & \multicolumn{2}{c}{0.188} \\12Observations & \multicolumn{2}{c}{495,092} \\13\bottomrule14\end{tabular}