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The previous literature on vertical equity in property assessment has focused on parcel level data within a single area, and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between...
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The textbook view of the real property tax is that the tax rate is simply a residual, determined by dividing the revenue to be raised from the property tax by the taxable base of assessed values. As such, tax rate adjustment is automatic and changes in assessed values are neutral with respect to...
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