Published In

Northwest Economic Research Center Publications and Reports

Document Type


Publication Date



Land use -- Taxation -- Case studies, Land use -- Taxation -- Oregon

Physical Description

1 online resource (39 p.)


This report, produced with support from Common Ground OR-WA, examines the impacts of a land value tax system in Multnomah County through a two-step modeling process that first eliminates the tax policy that has caused market assessed value and real market value to diverge, and subsequently simulates a split-rate tax on a) land value and b) improvement value. The report is accopanied by a technical summary document.


Special Thanks:

We wish to express our gratitude to the following organizations for their financial support of this research project:

The Robert Schalkenbach Foundation (RSF) was organized as an operating foundation in 1925 to promote public awareness of the social philosophy and economic reforms advocated by Henry George (1839-1897), including the “single tax on land values”. As an advocate for economic justice, RSF conducts research, holds conferences, and engages in other activities intended to increase both scholarly and public awareness of the ideas contained in George’s works. Common Ground-U.S.A. is dedicated to the principle that all persons have equal and common rights in the earth and its resources, and each individual has an exclusive right to the income from his or her own labor and capital investment. Therefore, we are committed to reducing and replacing taxes on labor and capital. We propose to pay for essential government services by adequate taxation of the value of land and other natural resources.

Common Ground-U.S.A. chapter members work at the local and state level on projects designed to spread the message, influence elected officials, and get legislation adopted. Funding for this research was supported in part by a grant from an advised fund at Oregon Community Foundation. OCF works with individuals, families, businesses and organizations to create charitable funds that support the critical work that nonprofits are doing across Oregon.

Persistent Identifier