Abstract
AbstractPersonal property taxpayers must decide the sort and quality of property information to report to assessors. Differences in the extent of compliance across personal property owners may result in assessors over‐ or underassessing noncompliers relative to compliers, which has policy implications for assessment equity and noncompliance penalties. Using nonparametric matching on a panel of restaurants from Dallas County, Texas from 2008 through 2022, I find consistent evidence that noncompliers are underassessed relative to compliers. Results suggest that Texas's statutory penalty rate for noncompliance should be almost twice as much for the rational property owner to be indifferent to compliance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
