Michel Visalli

Assessing the impact of local taxation on property prices: a spatial matching contribution

This article provides empirical evidence on the impact of local taxation on property prices, controlling for the local public spending, using data on property taxation and real estate transactions, over the period 1994–2004. Our empirical methodology pairs transactions in the same spatial environments. Spatial differencing and Instrumental Variables (IV) methodology allow us to compare sales across municipality boundaries and to control for the potential endogeneity of local taxation and public spending. Our results suggest that the local Property Tax (PT) rate has no impact on property prices, while the amount of taxes paid appears to have a negative effect on property price.

Use of Multi-Intake Temporal Dominance of Sensations (TDS) to Evaluate the Influence of Wine on Cheese Perception: Influence of wine on cheese perception…

Even if wine and cheese have long been consumed together, there is little sensory evidence on how wine can influence the perception of cheese. In this work 4 cheeses were dynamically characterized in terms of dominant sensations without and with wine consumption in between intakes. The tasting protocol was based on multi-intake temporal dominance of sensations (TDS) coupled with hedonic rating. Frequent wine and cheese consumers (n = 31) evaluated 4 cheeses (Epoisses, Chaource, and 2 different Comté) over 3 consecutive bites. In the following sessions they performed the same task, but taking sips of wine (rosé Riceys, white Burgundy, red Burgundy, and red Beaujolais) between bites. All cheese-wine combinations were tasted over 4 sessions. TDS data were analyzed in terms of attribute duration of dominance by ANOVA, MANOVA, and canonical variate analysis. Results showed that wine consumption had an impact (P < 0.1) on dominance duration of attributes of cheeses, particularly on salty and some aromatic notes. But, as opposed to a previous work done by the same team, wine had no impact on the preference of cheese; this stayed constant under all the evaluating conditions. PRACTICAL APPLICATION This paper aims to validate an innovative protocol on dynamic sensory data acquisition in which consumers evaluate the impact of a beverage (wine) on a solid food (cheese). This protocol is complementary to a previous one presented in this journal, where the effect of cheese was tested on wine. Together they make up an interesting approach towards developing a new tool for the food sector to better understand the impact of one food product on another. This could lead to a better description of a whole meal, something which is still missing in sensory science.