Firoozi, Fathali; Hollas, Daniel R.; Rutherford, Ronald C. - In: Journal of Real Estate Research 28 (2006) 3, pp. 275-292
This paper presents a game theoretic model of property tax assessment that allows a tax appraiser to either choose a high or a low assessment. The owner either accepts or challenges this assessment. A ‘‘fixed effects’’ regression model is used to evaluate the...