Market value–based assessment systems introduce objectivity and transparency into the assessment process by partially removing assessors’ bias while benchmarking assessed values against the recently sold properties. This article explores vertical equity of Indiana’s new...

This paper applies a locally weighted scatterplot smoothing (loess) method to estimate the spatially heterogeneous wages of demographic groups of workers across precisely defined US labor markets. We estimate a location choice model using data from the National Longitudinal Survey of Youth...