UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.
1\begin{tabular}{lrcccccccc}2\toprule3 & & & \multicolumn{2}{c}{Baseline sample} & \multicolumn{5}{c}{IAAO 1.5 $\times$ IQR trimmed} \\4\cmidrule(lr){4-5}\cmidrule(lr){6-10}5Municipality & $n$ & \makecell{Condo\\share} & $\gamma_{\text{FE}}$ & $\gamma_{\text{IV}}$ & COD & PRD & PRB & $\gamma_{\text{FE}}$ & $\gamma_{\text{IV}}$ \\6\midrule7Montréal & 79,581 & 0.49 & -0.177 & +0.034 & 11.8 & 1.008 & +0.024 & -0.026 & +0.029 \\8Québec & 39,927 & 0.29 & -0.283 & -0.078 & 9.8 & 1.019 & -0.040 & -0.095 & -0.057 \\9Laval & 23,569 & 0.24 & -0.325 & -0.067 & 9.2 & 1.007 & -0.005 & -0.050 & -0.004 \\10Gatineau & 21,270 & 0.10 & -0.290 & -0.053 & 9.5 & 1.006 & +0.004 & -0.075 & +0.001 \\11Longueuil & 15,343 & 0.28 & -0.331 & -0.036 & 10.3 & 1.006 & +0.010 & -0.048 & +0.012 \\12Sherbrooke & 11,413 & 0.03 & -0.510 & -0.196 & 10.9 & 1.013 & -0.019 & -0.108 & -0.042 \\13Saguenay & 10,794 & 0.02 & -0.359 & -0.132 & 12.3 & 1.022 & -0.056 & -0.153 & -0.069 \\14Lévis & 10,622 & 0.07 & -0.405 & -0.147 & 9.9 & 1.013 & -0.035 & -0.104 & -0.053 \\15Trois-Rivières & 9,070 & 0.03 & -0.455 & -0.163 & 12.2 & 1.014 & -0.026 & -0.129 & -0.050 \\16Terrebonne & 8,061 & 0.10 & -0.452 & -0.109 & 9.4 & 1.002 & +0.027 & -0.049 & +0.033 \\17\bottomrule18\end{tabular}