spb/wp10_uqo Public
UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.
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1\begin{tabular}{lccccr}2\toprule3Sample variant & $\gamma_{\text{FE}}$ & Std.\ err. & $\gamma_{\text{IV}}$ & Std.\ err. & $n$ \\4\midrule5Baseline & -0.344*** & (0.029) & -0.083*** & (0.021) & 522,769 \\6Condominiums only & -0.125*** & (0.015) & +0.058*** & (0.016) & 77,976 \\7Excluding sales < \$100k & -0.295*** & (0.026) & -0.048*** & (0.017) & 507,024 \\8Match score = 220 (max) & -0.415*** & (0.040) & -0.095*** & (0.029) & 210,820 \\9Match distance $\le$ 10 m & -0.355*** & (0.030) & -0.087*** & (0.022) & 481,476 \\10Single-family only & -0.454*** & (0.018) & -0.146*** & (0.010) & 337,855 \\11Ratio trim 5/95 & -0.147*** & (0.022) & -0.042*** & (0.016) & 465,318 \\12Sales 2021-2023 & -0.350*** & (0.030) & -0.101*** & (0.025) & 279,958 \\13Sales 2024-2026 & -0.337*** & (0.029) & -0.062*** & (0.016) & 242,811 \\14Munis $\ge$ 300 sales & -0.341*** & (0.033) & -0.077*** & (0.022) & 474,004 \\15Cells $\ge$ 50 sales & -0.340*** & (0.032) & -0.078*** & (0.022) & 476,001 \\16\bottomrule17\end{tabular}