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

researcheconomicshousingtaxationquebecuqo

harmonisation standard UQO WP (2026-10-17)

Page titre canonique, hyperref pdftitle/pdfauthor, mots-clés normalisés,
.gitignore du gabarit, README : Status + Notes, courriel uqo.ca.

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>
Simon-Pierre Boucher committed (Oct 17, 2026) parent 2fb3ff1 Browse files

7 changed files +56 −18

7 changed files
Unified Split
modified .gitignore +15 −1
@@ -1,20 +1,34 @@
1 −# Raw data snapshot — 100 MB parquet, not redistributed
1 +# Raw data snapshot — 100 MB parquet (transaction microdata), not redistributed (see data/raw/README.md)
2 2 data/raw/*.parquet
3 +data/raw/*.csv
3 4 data/processed/*.parquet
4 5
5 6 # Python
6 7 __pycache__/
7 8 *.pyc
9 +.pytest_cache/
10 +.venv/
11 +*.egg-info/
8 12
9 13 # LaTeX build artifacts (paper/main.pdf IS committed)
10 14 paper/*.aux
11 15 paper/*.log
12 16 paper/*.out
17 +paper/*.toc
18 +paper/*.lof
19 +paper/*.lot
13 20 paper/*.fls
14 21 paper/*.fdb_latexmk
15 22 paper/*.bbl
16 23 paper/*.blg
24 +paper/*.spl
17 25 paper/*.synctex.gz
26 +paper/*.run.xml
27 +paper/*.bcf
28 +
29 +# Logs
30 +logs/
31 +*.log
18 32
19 33 # macOS
20 34 .DS_Store
modified README.md +19 −4
@@ -1,4 +1,4 @@
1 −<!-- Author: Simon-Pierre Boucher — contact@spboucher.ai -->
1 +<!-- Author: Simon-Pierre Boucher — simon-pierre.boucher@uqo.ca -->
2 2 # ⚖️ The Assessment Gap in Quebec
3 3
4 4 **UQO Working Paper No. 10** — *Vertical and Horizontal Inequity in Municipal
@@ -10,8 +10,8 @@ Property Valuation: Evidence from 522,769 Sales Matched to the Assessment Roll*
10 10 [![Estimation](https://img.shields.io/badge/estimation-statsmodels%20·%20linearmodels%20(AbsorbingLS%20%2B%20IV2SLS)-4051b5)](src/wp10/models.py)
11 11 [![Reproducible](https://img.shields.io/badge/reproducible-end--to--end%20pipeline-2e7d32)](scripts/)
12 12 [![Institution](https://img.shields.io/badge/UQO-D%C3%A9pt.%20des%20sciences%20administratives-16365c)](https://uqo.ca)
13 −[![Author](https://img.shields.io/badge/author-Simon--Pierre%20Boucher-16365c)](mailto:contact@spboucher.ai)
14 −[![Contact](https://img.shields.io/badge/contact-contact%40spboucher.ai-a02020?logo=maildotru&logoColor=white)](mailto:contact@spboucher.ai)
13 +[![Author](https://img.shields.io/badge/author-Simon--Pierre%20Boucher-16365c)](mailto:simon-pierre.boucher@uqo.ca)
14 +[![Contact](https://img.shields.io/badge/contact-simon--pierre.boucher%40uqo.ca-a02020?logo=maildotru&logoColor=white)](mailto:simon-pierre.boucher@uqo.ca)
15 15
16 16 > **TL;DR** — Matching 522,769 Quebec residential sales (2021–2026) to the triennial
17 17 > assessment rolls that tax them, this paper delivers the **first province-wide audit
@@ -25,8 +25,18 @@ Property Valuation: Evidence from 522,769 Sales Matched to the Assessment Roll*
25 25
26 26 ---
27 27
28 +## 📌 Status
29 +
30 +| Item | Value |
31 +|---|---|
32 +| Version | 1.0 (August 2026) |
33 +| SSRN | not yet submitted |
34 +| Journal | not yet submitted |
35 +| Code & data | reproducible from `scripts/` (see Quick start); raw parquet snapshot not redistributed |
36 +
28 37 ## 📖 Table of contents
29 38
39 +0. [Status](#-status)
30 40 1. [What this paper does](#-what-this-paper-does)
31 41 2. [Headline results](#-headline-results)
32 42 3. [Repository layout](#-repository-layout)
@@ -197,4 +207,9 @@ robustness, Paglin–Fogarty.
197 207
198 208 **Simon-Pierre Boucher** — Département des sciences administratives,
199 209 Université du Québec en Outaouais (UQO), Gatineau, QC.
200 −📧 [contact@spboucher.ai](mailto:contact@spboucher.ai)
210 +📧 [simon-pierre.boucher@uqo.ca](mailto:simon-pierre.boucher@uqo.ca)
211 +
212 +## 🗒 Notes
213 +
214 +- Numbering: UQO Working Paper No. 10. (A June 2026 VQuant methodology paper also carried the label "WP 10"; it is now WP 13.)
215 +- Cover page, metadata and layout follow `Recherche-UQO/HARMONISATION.md` (2026-10-17).
modified paper/.latexmkrc +0 −1
@@ -1,4 +1,3 @@
1 −# Author: Simon-Pierre Boucher — contact@spboucher.ai
2 1 $pdf_mode = 1;
3 2 $pdflatex = 'pdflatex -interaction=nonstopmode -halt-on-error -synctex=1 %O %S';
4 3 $bibtex_use = 2;
modified paper/Makefile +4 −2
@@ -1,9 +1,11 @@
1 −# Author: Simon-Pierre Boucher — contact@spboucher.ai
1 +.PHONY: all clean distclean
2 +
2 3 all:
3 − latexmk -pdf main.tex
4 + latexmk
4 5
5 6 clean:
6 7 latexmk -c
7 8
8 9 distclean:
9 10 latexmk -C
11 + rm -f *.synctex.gz *.run.xml *.bbl *.bcf
modified paper/main.pdf +0 −0

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modified paper/main.tex +3 −2
@@ -68,8 +68,7 @@
68 68 Valuation: Evidence from 522{,}769 Sales Matched to the Assessment Roll}
69 69 \newcommand{\WPdate}{August 2026}
70 70 \newcommand{\WPversion}{1.0}
71 −\newcommand{\WPkeywords}{Property tax, Assessment, Vertical equity,
72 − Regressivity, Ratio study, Quebec}
71 +\newcommand{\WPkeywords}{property tax, assessment, vertical equity, regressivity, ratio study, Quebec}
73 72 \newcommand{\WPjel}{H71, H22, R51, R31}
74 73
75 74 \newcommand{\WPauthor}{Simon-Pierre Boucher}
@@ -103,6 +102,8 @@ the median dwelling in the bottom within-market price decile pays roughly
103 102 65\% more property tax than it would under uniform assessment, while the top
104 103 decile pays about 5\% less.}
105 104
105 +\hypersetup{pdftitle={The Assessment Gap in Quebec}, pdfauthor={Simon-Pierre Boucher}}
106 +
106 107 \begin{document}
107 108
108 109 \input{sections/titlepage}
modified paper/sections/titlepage.tex +15 −8
@@ -1,17 +1,17 @@
1 −% Author: Simon-Pierre Boucher — contact@spboucher.ai
2 1 % ============================================================================
3 −% Title and abstract pages
2 +% Title Page
4 3 % ============================================================================
5 4 \thispagestyle{empty}
6 5
7 6 \begin{center}
8 7
9 −\includegraphics[width=4cm]{uq_logo.jpg}
8 +% --- Logo ---
9 +\includegraphics[width=3.5cm]{uq_logo.jpg}
10 10
11 11 \vspace{0.6cm}
12 12
13 −{\footnotesize\textsc{Universit\'e du Qu\'ebec en Outaouais}}\\[0.15cm]
14 −{\footnotesize\textsc{D\'epartement des sciences administratives}}
13 +{\footnotesize\textsc{Université du Québec en Outaouais}}\\[0.15cm]
14 +{\footnotesize\textsc{Département des sciences administratives}}
15 15
16 16 \vspace{0.8cm}
17 17
@@ -19,13 +19,17 @@
19 19
20 20 \vspace{1.2cm}
21 21
22 +% --- Title ---
22 23 {\LARGE\bfseries \WPtitle\par}
23 24
24 −\vspace{0.4cm}
25 −{\large\itshape \WPsubtitle\par}
25 +\ifx\WPsubtitle\empty\else
26 + \vspace{0.3cm}
27 + {\large\itshape \WPsubtitle\par}
28 +\fi
26 29
27 30 \vspace{1.2cm}
28 31
32 +% --- Author ---
29 33 {\large \WPauthor}\\[0.3cm]
30 34 {\normalsize \WPaffiliation}\\[0.15cm]
31 35 {\normalsize \href{mailto:\WPemail}{\WPemail}}\\[0.15cm]
@@ -33,6 +37,7 @@
33 37
34 38 \vspace{0.8cm}
35 39
40 +% --- Date & Version ---
36 41 {\normalsize \WPdate}\\[0.1cm]
37 42 {\small Version~\WPversion}
38 43
@@ -42,7 +47,9 @@
42 47
43 48 \newpage
44 49
45 −% ---------------------------------------------------------------- abstract
50 +% ============================================================================
51 +% Abstract Page
52 +% ============================================================================
46 53 \thispagestyle{empty}
47 54
48 55 \vspace*{1cm}
49 56
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