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Full-Text Articles in Social and Behavioral Sciences
Land Value Tax Analysis: Simulating The Tax In Multnomah County, Peter Hulseman, Adam Rovang, Devin Bales, Hoang The Nguyen
Land Value Tax Analysis: Simulating The Tax In Multnomah County, Peter Hulseman, Adam Rovang, Devin Bales, Hoang The Nguyen
Northwest Economic Research Center Publications and Reports
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.