Research Archives - Common Ground U.S.A.

The Wall Street Journal Advocates Taxing Vacant Land at Higher Levels…but is there More to The Story?

Nov 25, 2022 | Articles, Research

The Wall Street Journal recently published an article (behind a paywall) entitled “Housing Shortage Reflects the Cheap Cost of Holding Vacant Land.” As the subheading says “High taxes on buildings and low taxes on land discourage landowners from...

Land Value Tax Analysis: Simulating the Effects on Multnomah County

Aug 23, 2021 | Research

The Oregon state constitution has two provisions that limit the amount and growth rate of property taxes in the state, leading to inequitable tax burdens. This study simulates an alternative tax structure to determine if a Land Value Tax (LVT) would lead to increased...