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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 data/raw/*.parquet 2 data/raw/*.parquet
3+data/raw/*.csv
3 data/processed/*.parquet 4 data/processed/*.parquet
4 5
5 # Python 6 # Python
6 __pycache__/ 7 __pycache__/
7 *.pyc 8 *.pyc
9+.pytest_cache/
10+.venv/
11+*.egg-info/
8 12
9 # LaTeX build artifacts (paper/main.pdf IS committed) 13 # LaTeX build artifacts (paper/main.pdf IS committed)
10 paper/*.aux 14 paper/*.aux
11 paper/*.log 15 paper/*.log
12 paper/*.out 16 paper/*.out
17+paper/*.toc
18+paper/*.lof
19+paper/*.lot
13 paper/*.fls 20 paper/*.fls
14 paper/*.fdb_latexmk 21 paper/*.fdb_latexmk
15 paper/*.bbl 22 paper/*.bbl
16 paper/*.blg 23 paper/*.blg
24+paper/*.spl
17 paper/*.synctex.gz 25 paper/*.synctex.gz
26+paper/*.run.xml
27+paper/*.bcf
28+
29+# Logs
30+logs/
31+*.log
18 32
19 # macOS 33 # macOS
20 .DS_Store 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 # ⚖️ The Assessment Gap in Quebec 2 # ⚖️ The Assessment Gap in Quebec
3 3
4 **UQO Working Paper No. 10** — *Vertical and Horizontal Inequity in Municipal 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 [![Estimation](https://img.shields.io/badge/estimation-statsmodels%20·%20linearmodels%20(AbsorbingLS%20%2B%20IV2SLS)-4051b5)](src/wp10/models.py) 10 [![Estimation](https://img.shields.io/badge/estimation-statsmodels%20·%20linearmodels%20(AbsorbingLS%20%2B%20IV2SLS)-4051b5)](src/wp10/models.py)
11 [![Reproducible](https://img.shields.io/badge/reproducible-end--to--end%20pipeline-2e7d32)](scripts/) 11 [![Reproducible](https://img.shields.io/badge/reproducible-end--to--end%20pipeline-2e7d32)](scripts/)
12 [![Institution](https://img.shields.io/badge/UQO-D%C3%A9pt.%20des%20sciences%20administratives-16365c)](https://uqo.ca) 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) 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-contact%40spboucher.ai-a02020?logo=maildotru&logoColor=white)](mailto:contact@spboucher.ai) 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 > **TL;DR** — Matching 522,769 Quebec residential sales (2021–2026) to the triennial 16 > **TL;DR** — Matching 522,769 Quebec residential sales (2021–2026) to the triennial
17 > assessment rolls that tax them, this paper delivers the **first province-wide audit 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 ## 📖 Table of contents 37 ## 📖 Table of contents
29 38
39+0. [Status](#-status)
30 1. [What this paper does](#-what-this-paper-does) 40 1. [What this paper does](#-what-this-paper-does)
31 2. [Headline results](#-headline-results) 41 2. [Headline results](#-headline-results)
32 3. [Repository layout](#-repository-layout) 42 3. [Repository layout](#-repository-layout)
@@ -197,4 +207,9 @@ robustness, Paglin–Fogarty.
197 207
198 **Simon-Pierre Boucher** — Département des sciences administratives, 208 **Simon-Pierre Boucher** — Département des sciences administratives,
199 Université du Québec en Outaouais (UQO), Gatineau, QC. 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 $pdf_mode = 1; 1 $pdf_mode = 1;
3 $pdflatex = 'pdflatex -interaction=nonstopmode -halt-on-error -synctex=1 %O %S'; 2 $pdflatex = 'pdflatex -interaction=nonstopmode -halt-on-error -synctex=1 %O %S';
4 $bibtex_use = 2; 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 all: 3 all:
3− latexmk -pdf main.tex 4+ latexmk
4 5
5 clean: 6 clean:
6 latexmk -c 7 latexmk -c
7 8
8 distclean: 9 distclean:
9 latexmk -C 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 Valuation: Evidence from 522{,}769 Sales Matched to the Assessment Roll} 68 Valuation: Evidence from 522{,}769 Sales Matched to the Assessment Roll}
69 \newcommand{\WPdate}{August 2026} 69 \newcommand{\WPdate}{August 2026}
70 \newcommand{\WPversion}{1.0} 70 \newcommand{\WPversion}{1.0}
71−\newcommand{\WPkeywords}{Property tax, Assessment, Vertical equity, 71+\newcommand{\WPkeywords}{property tax, assessment, vertical equity, regressivity, ratio study, Quebec}
72− Regressivity, Ratio study, Quebec}
73 \newcommand{\WPjel}{H71, H22, R51, R31} 72 \newcommand{\WPjel}{H71, H22, R51, R31}
74 73
75 \newcommand{\WPauthor}{Simon-Pierre Boucher} 74 \newcommand{\WPauthor}{Simon-Pierre Boucher}
@@ -103,6 +102,8 @@ the median dwelling in the bottom within-market price decile pays roughly
103 65\% more property tax than it would under uniform assessment, while the top 102 65\% more property tax than it would under uniform assessment, while the top
104 decile pays about 5\% less.} 103 decile pays about 5\% less.}
105 104
105+\hypersetup{pdftitle={The Assessment Gap in Quebec}, pdfauthor={Simon-Pierre Boucher}}
106+
106 \begin{document} 107 \begin{document}
107 108
108 \input{sections/titlepage} 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 \thispagestyle{empty} 4 \thispagestyle{empty}
6 5
7 \begin{center} 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 \vspace{0.6cm} 11 \vspace{0.6cm}
12 12
13−{\footnotesize\textsc{Universit\'e du Qu\'ebec en Outaouais}}\\[0.15cm] 13+{\footnotesize\textsc{Université du Québec en Outaouais}}\\[0.15cm]
14−{\footnotesize\textsc{D\'epartement des sciences administratives}} 14+{\footnotesize\textsc{Département des sciences administratives}}
15 15
16 \vspace{0.8cm} 16 \vspace{0.8cm}
17 17
@@ -19,13 +19,17 @@
19 19
20 \vspace{1.2cm} 20 \vspace{1.2cm}
21 21
22+% --- Title ---
22 {\LARGE\bfseries \WPtitle\par} 23 {\LARGE\bfseries \WPtitle\par}
23 24
24−\vspace{0.4cm} 25+\ifx\WPsubtitle\empty\else
25−{\large\itshape \WPsubtitle\par} 26+ \vspace{0.3cm}
27+ {\large\itshape \WPsubtitle\par}
28+\fi
26 29
27 \vspace{1.2cm} 30 \vspace{1.2cm}
28 31
32+% --- Author ---
29 {\large \WPauthor}\\[0.3cm] 33 {\large \WPauthor}\\[0.3cm]
30 {\normalsize \WPaffiliation}\\[0.15cm] 34 {\normalsize \WPaffiliation}\\[0.15cm]
31 {\normalsize \href{mailto:\WPemail}{\WPemail}}\\[0.15cm] 35 {\normalsize \href{mailto:\WPemail}{\WPemail}}\\[0.15cm]
@@ -33,6 +37,7 @@
33 37
34 \vspace{0.8cm} 38 \vspace{0.8cm}
35 39
40+% --- Date & Version ---
36 {\normalsize \WPdate}\\[0.1cm] 41 {\normalsize \WPdate}\\[0.1cm]
37 {\small Version~\WPversion} 42 {\small Version~\WPversion}
38 43
@@ -42,7 +47,9 @@
42 47
43 \newpage 48 \newpage
44 49
45−% ---------------------------------------------------------------- abstract 50+% ============================================================================
51+% Abstract Page
52+% ============================================================================
46 \thispagestyle{empty} 53 \thispagestyle{empty}
47 54
48 \vspace*{1cm} 55 \vspace*{1cm}
49 56
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