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33<br />

OREGON PROPERTY TAX CAPITALIZATION: EVIDENCE FROM PORTLAND<br />

Linhares, T., & Provost, E. (December 2011). Recent History of <strong>Oregon</strong>’s <strong>Property</strong> <strong>Tax</strong> System:<br />

With an Emphasis on its Impact on Multnomah County Local Governments. Retrieved<br />

from http://www.tsccmultco.com/graphics/Recent_History_jan_2012.pdf<br />

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income. Journal of Economic Literature, 7(4), 1103-1124.<br />

<strong>Oregon</strong> Department of Revenue. (2009). A Brief History of <strong>Oregon</strong> <strong>Property</strong> <strong>Tax</strong>ation. Retrieved<br />

from http://www.oregon.gov/dor/STATS/docs/303-405-1.pdf<br />

<strong>Oregon</strong> Department of Revenue. (2013). <strong>Oregon</strong> <strong>Property</strong> <strong>Tax</strong> Statistics (150-303-405) | from<br />

fiscal year 1997-98 to present [Data file]. Retrieved from<br />

http://www.oregon.gov/dor/STATS/Pages/statistics.aspx#property<br />

Ross, S., & Yinger, J. (1999). Sorting and voting: A review of the literature on urban public<br />

finance. Handbook of regional and urban economics, 3, 2001-2060.<br />

Rosen, K. T. (1982). The impact of Proposition 13 on house prices in Northern California: A test<br />

of the interjurisdictional capitalization hypothesis. The Journal of Political Economy,<br />

90(1), 191-200.<br />

Zodrow, G. R. (2007). The property tax as a capital tax: A room with three views. National <strong>Tax</strong><br />

Journal, 54(1), 139-156.<br />

Northwest Economic Research Center<br />

Northwest Economic Research Center<br />

College of Urban and Public Affairs

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