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Mary Beal, Mary O. Borg and Harriet Stranahan

analysis of 7 residential valuation in a major U.K. city.” Journal of Housing Research 16 (1), 1-17. Metcalf, Gilbert, 1994. “The Lifetime Incidence of State and Local Taxes: measuring Changes During the 1980s.” Tax Progressivity and Income Inequality, 59-94. Moore, J. W., 2009. “Property tax equity implications of assessment capping and homestead exemptions for owner occupied single family housing.” Journal of Property Tax Assessment and Administration 5(3), 37-72. Musgrave, Richard A., 1959. The Theory of Public Finance