Sirmans, G. Stacy; Sirmans, C.F.; Smith, Stanley D. - In: Urban Studies 24 (1987) 5, pp. 409-415
This paper examines the distortions in house prices caused by the use of creative financing and the horizontal and vertical inequities in property tax assessments that can result if the proper adjustment of prices for financing is not made. The results show that horizontal inequities exist...