Abstract
AbstractWe explore the effects of gender representation between a small group of professionalized bureaucrats, assessment appeals boards, and a small group of residents and homeowners. Appeals boards have the discretion to reduce property assessments, thereby reducing one's property taxes. Housing is a gendered issue, with females experiencing slower wealth accumulation than males. Property taxes are a housing cost and, thus, a barrier to wealth accumulation. Using appeals data over 19 years in Colorado, we find that an appellant with at least one female owner before a gender parity board has a higher chance of an appeal being upheld than if the case were heard by either majority male or majority female boards. The findings suggest that in a group decision‐making setting, the benefits of gender representation depend on panel gender makeup.
Published Version
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