Assessment Inequity in a Declining Housing Market: The Case of Detroit
研究了底特律房产评估实践如何在住房市场崩溃后造成横向和纵向的税负不公，对关注房产税公平和城市财政的学者有参考价值。
We examine the degree to which assessment practices in the City of Detroit have created substantial inequities in property tax payments across residential properties. Two key contributions of this article include: (1) inequities created by assessment practices are examined in a collapsed real estate market, and (2) quantile regression techniques are used to determine how assessment practices have altered assessment distributions within and across property value groups. Results show that current practices have created a wide range of property tax payments across properties with similar value (horizontal inequity), and similar tax payments for properties of differing values (vertical inequity).