Interjurisdictional Determinants of Property Assessment Regressivity
研究不同辖区间财产评估的垂直公平性差异，发现在线税图、任命评估师和老年人口比例等因素影响累退程度，对理解税收公平和税制改革有参考价值。
The previous literature on vertical equity in property assessment has focused on parcel-level data within a single area and has produced mixed conclusions on whether the process is progressive or regressive. This paper advances the discussion to identifying what differences between jurisdictions might account for the mix of findings. Using data from Virginia cities and counties between 2001 and 2007, evidence is presented that indicates having tax maps available online, appointed assessors, and senior citizens all influence the level of regressivity observed between jurisdictions. Overall, the results support the hypothesis that interjurisdictional differences are determinants of vertical inequity. <i></i>