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Generally, you equate the need for higher taxes in a city as a way to improve the environment. This blog looks at the city of Portland, Oregon.


  1. After reading the Constantz article, explain the taxation difference for earners of $250,000 versus those earning $100,000 in Portland.
  2. What is a HENRY?
  3. While the article says higher taxes in cities like Portland go to support investments in education, health and human services, public safety and infrastructure, do you agree after watching the videos?
  4. The number of stolen cars in Portland has jumped from 6,500 in 2019 to 11,000 in 2022. What do you identify as issues where tax money is likely being used ineffectively or inefficiently to solve this problem?
  5. Were you aware of these issues before Walmart closed all of their stores in Portland earlier this year?


Conerly, B. (2021) Death Of A City: The Portland Story? Forbes, Jan. 28 (Retrievable online at

Constantz, J. (2023). The cities where high earners face biggest tax hit. Accounting Today, June 2 (Retrievable online ttps://