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Performance and Pay in the Public Sector: the Case of the Local Tax Assessor

Author

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  • Rexford E. Santerre

    (Bentley College)

  • Laurie J. Bates

    (Bryant College)

Abstract

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 .

Suggested Citation

  • Rexford E. Santerre & Laurie J. Bates, 1996. "Performance and Pay in the Public Sector: the Case of the Local Tax Assessor," Public Finance Review, , vol. 24(4), pages 481-493, October.
    • Handle: RePEc:sae:pubfin:v:24:y:1996:i:4:p:481-493
    DOI: 10.1177/109114219602400404
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    References listed on IDEAS

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    3. Bates, Laurie J. & Santerre, Rexford E., 1993. "Property Tax Collector Performance and Pay," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 23-31, March.
    4. Ronald G. Ehrenberg & Richard P. Chaykowski & Randy A. Ehrenberg, 1988. "Determinants of the Compensation and Mobility of School Superintendents," ILR Review, Cornell University, ILR School, vol. 41(3), pages 386-401, April.
    5. Bates, Laurie J. & Santerre, Rexford E., 1993. "Property Tax Collector Performance and Pay," National Tax Journal, National Tax Association, vol. 46(1), pages 23-31, March.
    6. Kennedy, Peter E, 1981. "Estimation with Correctly Interpreted Dummy Variables in Semilogarithmic Equations [The Interpretation of Dummy Variables in Semilogarithmic Equations]," American Economic Review, American Economic Association, vol. 71(4), pages 801-801, September.
    7. John H. Bowman & John L. Mikesell, 1988. "Uniform Assessment of Agricultural Property for Taxation: Improvements from System Reform," Land Economics, University of Wisconsin Press, vol. 64(1), pages 28-36.
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    9. Ronald G. Ehrenberg & George T. Milkovich, 1987. "Compensation and Firm Performance," NBER Working Papers 2145, National Bureau of Economic Research, Inc.
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