Search Results for: IMFG Paper

Canadian cities have long called for access to more tax revenues. This paper argues that additional taxes are appropriate for major cities, describes the advantages and disadvantages of potential new taxes, and estimates the revenue from a city income tax, a city sales tax, and a city fuel tax for eight Canadian cities.
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This paper situates Canadian local governance practices within a review of international perspectives on the meaning and evaluation of governance quality. The author finds that Canadian authorities have construed local good governance largely in utilitarian terms, as the efficiency of service delivery.
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This report reviews tax increment financing (TIF) and land value capture (LVC), two alternative sources of revenue to support new infrastructure and development for which municipal funds are not readily available. It simulates a 30-year TIF implementation along the Sheppard East corridor in Toronto.
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This paper defines the terms Big Data, Open Data, Open Government, and Smart Cities and uses two case studies – London (U.K.) and Toronto – to examine questions about using data to drive economic growth, improve the accountability of government to citizens, and offer more digitally enabled services.
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While the financial situation of municipal employee pension plans in Canada is satisfactory overall, these plans involve significant financial risks and in some cases have experienced financial difficulties that have caused problems for municipal finances.
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Why did Canadian municipal credit conditions improved so dramatically after the 2008 recession compared to other subnational governments around the world?
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This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future.
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The challenge of governing regions that fall within the jurisdiction of more than one municipality is a long-standing policy problem for local governments. This paper examines interlocal agreements in six Canadian metropolitan areas.
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