Lacroix, Guy; Santarossa, Gino - Centre Interuniversitaire de Recherche en Analyse des … - 2003
In this paper, we study the impact of the municipal mergers that occurred in Quebec between 1992 and 1999 on the effective tax rates and on the market value of residential properties. We show that the impact is undetermined a priori. The empirical analysis relies on two econometric methods that...
