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self employed medical insurance fertility |
| To further understand the relationship between the values realized by tax consultants, and the fact that they are more likely to appeal, Model 3 interacts the tax consultant variable with Certified Value, Board Value, and Board Dismissed indicators. These variables separate the consultants into those that protested to the Board and those that did not, and it evaluates the effect of their appeal. Consultants who did not appeal to the Board realize a value that is about 2.5% lwer than would otherwise be expected. There are two potential explanations for this result, and both may be operative. On one hand, this lower value may be due to effect of past protests that presented reasons why their property should be evaluated at a lower value. In other words, this finding may indicate that a positive protest result may persist over time so that the value of successful protest remains for more than a single year. On the other hand, this may simply indicate that the |
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