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IMFG Paper | 2014

A Better Local Business Tax: The BVT

This paper makes the case for a local business tax. The BVT is better than the discriminatory and heavy real property taxes currently levied on businesses in Ontario and other provinces. Moreover, such a tax would be complementary rather than competitive to VATs like the GST and HST.
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IMFG Paper | 2014

Provincial-Municipal Relations in Ontario: Approaching an Inflection Point

Three major trends are buffeting provincial-municipal arrangements in Ontario. The first is a growing recognition of the role cities and metropolitan regions play as centres of growth and national prosperity. The second is increasing complexity in the provincial-municipal relationship. The third is the emergence of threats to the fiscal health of Ontario municipalities.
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