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53 results (showing 24-46)

  • Subject: Taxes
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Monthly Letter To The Citizens Of Toronto

Year: 1948

Summary: Considers the role of the Board of Assessors responsible for re-examining tax properties in the city.

Monthly Letter To Men And Women

Year: 1947

Summary: Discusses the taxation of governmentally owned public utilities and crown companies, and increased structural efficiency in the municipality.

Local Government And The Report Of The Ontario Committee On Taxation

Year: 1968

Summary: Summarizes the Report of the Ontario Committee on Taxation, with emphasis on assumptions, conclusions, and recommendations pertaining to municipal government.

Is The Income Tax As We Know It In Toronto...?

Year: 1918

Summary: Charts the rate of increase in property and business assessment and assessment of incomes, from 1909-1918.

In 1915, The Bureau Raised The Question When Is A Tax Rate Not A Tax Rate? Perhaps The Question Should Have Been When Is The Official Tax Rate Not The Real Tax Rate

Year: 1945

Summary: Provides civic budget figures for recent years. Notes that the measure of the tax rate does not always indicate the true tax burden, and that civic budget omissions can often lead to greater personal expenditures by the taxpayers.

Impact Of The Retail Sales Tax On Ontario's School Boards

Year: 1961

Summary: A report proposing that municipal school boards be exempt from the new provincial sales tax when purchasing school supplies. The report also considers the added complication that provincial revenues make up a large part of school funding.

High Taxation Is Hard Enough To Bear... Inequitable Taxation Is Not Only Hard To Bear

Year: 1918

Summary: Inequitable taxation is worse than high and just taxation, because it gives unfair advantages to certain parties over others. A Provincial Commission for the Equalization of Assessments is a potential solution.

Has The Amount Of Municipal Taxation Anything To Do With The Industrial Standing Of A City?

Year: 1922

Summary: Outlines the relationship between level of taxation and dominance of industry. Argues that high taxes are a great threat to industrialization.

From The Standpoint Of The Public Corporations Exist In Order To Give Service

Year: 1927

Summary: Highlights City's Council's control on the prices of services in the city, provided privately or publicly, through taxation. Highlghts issues of municipal economy which may be a concern in the upcoming elections, including the efficiency of the Board of Education, and whether or not services can be improved when costs are reduced.

Four Test Questions As To The Desirability Of Any Mode Of Taxation

Year: 1918

Summary: Four test questions as to the desirability of any mode taxation: is it equitable; is it convenient to collect; can it be collected economically; and is it conducive to the public benefit? Explores the application of these questions to the Ontario business tax, with the conclusion that it is unsatisfactory.

First Things First

Year: 1933

Summary: Analysis of taxation figures from 1927-1932.

Estimated Current Revenues For 1940 (In Comparison With Those Of 1930 And 1939)

Year: 1940

Summary: Provides the estimated current revenues for the 1940 civic budget. Outlines expenditures and the tax rate. Raises questions as to whether all city departments are as efficient and as adequately mechanized as they could be.

Civic Affairs: The Canadian Experience With Payments In Lieu Of Taxes

Year: 1960

Summary: Scan of all Canadian provinces and the Federal government's systems of paying for property occupied in cities in ways other than property taxes.

City Budget Story No. 3

Year: 1921

Summary: Statistics showing the increase in per capita taxes in Toronto from 1915-1921, along with planned expenditures from taxation.

Citizens Control Of The Citizen's Business

Year: 1924

Summary: Argues that the tax burden is increasing while the ability of residents to pay is not, and the municipality is not being run efficiently enough.

Bulletin: Trends In Municipal Business Taxation

Year: 1962

Summary: Commercial taxpayers in Ontario pay a greater proportionate share of municipal taxes than other types of ratepayers. Statistical evidence shows that the difference in rates levied to residential and commercial taxpayers has increased.

BMR News Briefs

Year: 1959

Summary: Bureau successfully advocated changes in legislation to end tax exemptions to property owners.

BMR News Briefs

Year: 1961

Summary: Appointment of new Bureau Director; Ontario Municipal Association petition to the province to change legislation so that businesses pay for their share in common spaces - halls, parking etc.

A Retail Sales Tax For Ontario

Year: 1961

Summary: Analyzes the development of the Ontario Retail Sales tax provincially.

A Report On The Taxation Of Personal Property Including Stock-In -Trade

Year: 1964

Summary: A report submitted to the Ontario Committee of Taxation, regarding taxation of personal property and stock in trade. Includes a brief history of taxation and tax reform in Ontario, a summary of property taxes in other provinces, and in the United States, and estimated property tax revenues for Ontario in 1963.

A Report On Local Improvement Works And Taxes In Ontario

Year: 1964

Summary: A report on local improvement and works taxes. Details how and why local improvement acts are initiated, the process of accepting or rejecting local improvement taxes, how special assessments are levied, how costs for local improvements are split and who may be exempt from these taxes and fees.

A Paradox In Assessment Reform

Year: 1970

Summary: Assesses the reform in property taxation and the paradox created by the more advanced legislation being applied in a context where the assessment practices are far behind.

A Mill

Year: 1928

Summary: School tax mill rates.

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