Bias and Error Detection in Property Tax Administration

Pao Lun Cheng
Additional contact information
Pao Lun Cheng: Simon Fraser University

Management Science, 1976, vol. 22, issue 11, 1251-1257

Abstract: Reform of property tax administration to insure uniform assessment has received increasing attention. Tax administrators at local levels have responded accordingly. A practical scheme for monitoring appraisal biases and errors that cause departure from assessment uniformity has however, been lacking. This paper proposes a stochastic model of biases and errors in assessment administration and transforms it into a regression scheme for estimating bias and errors arising from growth, market and appraising processes. The model is then approximately validated for use in detecting biases and errors by any municipality interested in maintaining assessment uniformity.

Date: 1976
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.1287/mnsc.22.11.1251 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:inm:ormnsc:v:22:y:1976:i:11:p:1251-1257

Access Statistics for this article

More articles in Management Science from INFORMS Contact information at EDIRC.
Bibliographic data for series maintained by Chris Asher ().