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Statistical properties of a measure of tax assessment uniformity. (English) Zbl 0544.62098


MSC:

62P20 Applications of statistics to economics
91B99 Mathematical economics
62E20 Asymptotic distribution theory in statistics
Full Text: DOI

References:

[1] Aaron, H. J., Who Pays the Property Tax? A New View (1975), Brookings: Brookings Washington
[2] Appeal of Rick, 261 (1962), 402 Pa 209. 167A2d
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[16] Noto, N. A., Uniformity of assessment: High on the list of property tax reform, Business Review Federal Reserve Bank of Phila, 13-23 (1978), May-June
[17] Oldman, O.; Aaron, H., Assessment sales ratios/Under the Boston property tax, National Tax Journal, 18, 36-49 (1965)
[18] Rao, C. R., Linear Statistical Inference and its Applications (1965), John Wiley: John Wiley New York · Zbl 0137.36203
[19] Robertson, J. L., Problems of valuation and equalization in Mississippi ad valorem tax system, Mississippi Law Journal, 48, 201-257 (1977)
[20] Rocklen, K. H., Equality of property taxation — The law practice and prospects, New England Law Review, 11, 627-642 (1976)
[21] Sunday Lake Iron Co. V. Wakefield (1918), 247 U.S. 350.; Sunday Lake Iron Co. V. Wakefield (1918), 247 U.S. 350.
[22] Census of Governments, Assessment sales price ratios and tax rates, Vol. 2 (1972), Part 2.
[23] State and local ratio studies and properties assessment, (Services GSS No. 72 (1975), U.S. Government Printing Office: U.S. Government Printing Office Washington, D.C)
[24] York, W. E., Equality in taxation — Houston’s constitutional dilemma, Houston Law Review, 10, 656-691 (1973)
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