Vertical Inequality in the Taxation of Real Property

G. Stacy Sirmans, Barry A. Diskin and H. Swint Friday

National Tax Journal, 1995, vol. 48, issue 1, 71-84

Abstract: Includes a comparison of models to test for vertical inequity in the taxation of real property. Finds that equitable taxation would impose a constant ratio between assessed value and market value across price ranges for like property.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:1:p:71-84

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