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- W3124285087 abstract "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 differences in the assessed values of a sample of houses from Bexar County, Texas during 2000 and 2001. Where the owner of the house is identified as a state licensed property tax consultant, the assessed value, after adjusting for size, age, and other economic characteristics, ranged from a statistically robust 2.5% to 6.2% lower than neighboring houses." @default.
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- W3124285087 date "2006-01-01" @default.
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- W3124285087 title "Property Assessments and Information Asymmetry in Residential Real Estate" @default.
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- W3124285087 doi "https://doi.org/10.1080/10835547.2006.12091181" @default.
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