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Even for a low budget person, spending money on the Woodlands Scenics riser sets is the way to go. You can see them at http://www.hobbylinc.com/cgi-bin/s7.cgi?cat_s=U&str=riser. They are not very expensive, easy to use, and will give you a smooth grade. There are other ways to do it using foam, plywood, and even cardboard and plaster but they are nearly or more expensive and don't give you the results you'll get from the WS riser sets.
Use 1/4" masonite or MDF or plywood in a strip wide enough for you to look like a real ramp and to carry your tracks safely. Anchor the lower end flat against a frame member so that its top surface is flush with the rest of the layout surface. Flex the strip upward over about 12" amd rise to your intended height, but reverse the curve out to level at the top, where your strip must again be flush with the surface at that level. Add a wood pillar or pier every 5-7" below the rising strip for support. It should be carefully sanded and angled on the top so that it just snugs under the strip and doesn't alter your grade. This way you get your vertical easements, lots of support, and the materials will cost next to nothing.
I'll buy Crandell's (Selector) advice with the caveat that you have to know how to calculate your grade accurately. The advantage of the WS risers is that you will always get a smooth grade and the grade will always be correctly calculated, e.g., if you lay out the risers according to instructions, you'll always get the percent grade you bought. You do need a transition to your grade and off your grade and Crandell's advice about using thin plywood or masonite and sanding it so you get wedge on the bottom of the grade and a reversed wedge on the top of the grade will help your trains run a lot smoother.
for the 1st part of the incline, buy some shims at Home Depot/ Lowe's. They are used to shim door frames or cabinets to make them straight. They start at 0" thick and reach about 1/4'- 3/8" over a length of about 6-7".
Oohh, good idea, Ken. I have seen shims used before for grade transitions and forgot all about it. It's a really cheap and easy way to get consistent grade transitions.