Authors: Carlos Avenancio-León, Indiana University, Bloomington Troup Howard, University of California, Berkeley Abstract: We use panel data covering 118 million homes in the United States, merged with geolocation detail for 75,000 taxing entities, to document a nationwide “assessment gap” which leads local governments to place a disproportionate fiscal burden on racial and ethnic minorities. We … Continue reading The Assessment Gap: Racial Inequalities in Property Taxation