Because it is unclear, theoretically, if the compensation of public employees is based
on performance, this study empirically examines the various factors underlying tax
assessor pay. As neoclassical theory suggests, performance, as measured by assessment uniformity, is found to positively affect tax assessor pay. In particular, a 10%
increase in assessment uniformity is shown to result in a 1.7%-2.3% increase in tax
assessor pay, ceteris paribus.
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