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53 results (showing 24-46)

  • Subject: Taxes
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The Prospects Of Equity In Property Assessment

Year: 1959

Summary: Suggests that assessment law and assessment practice should be modified to ensure equity in real property assessment.

First Things First

Year: 1933

Summary: Analysis of taxation figures from 1927-1932.

Open Letter

Year: 1935

Summary: This Open Letter objects to raising tax rate and calls for finding other ways to reduce expenditure.

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.

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.

Notwithstanding

Year: 1934

Summary: Argues that the reduction in the number of citizens able to pay taxes (due to the Depression) requires close scrutiny of the city services. Reforms to improve efficiency are suggested.

The Provincial Assessment Act Story No. 1

Year: 1918

Summary: Discusses the implementation of a new assessment system that separates land value from building value in the assessment and the problems with interpretation and administration of the law that are not uniform.

Open Letter To The Citizens And Taxpayers Of Toronto

Year: 1940

Summary: Suggests that the expected tax increase due to spending costs and debt would be a mistake at a time of war.

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.

The Provincial Assessment Act

Year: 1918

Summary: Compares differences between municipalities in tax assessment appeals. Discusses the need for well-paid tax assessors who are able to accurately and efficiently assess property taxes.

This Is The Toronto Bureau Of Municipal Research Speaking On "The Universal Ingredient"

Year: 1931

Summary: The "universal ingredient" in all bills, infrastructure, and services is taxation. The only person who does not pay taxes is one who does not pay bills, and therefore taxation is part of the cost of living.

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.

The Municipal Corporation Of Toronto (Part. 2) Taxation And Morality

Year: 1935

Summary: Details the way in which taxpayer money is spent and the need for more responsible use thereof. Argues that inefficient use of taypayer funds is in effect a theft, and that politicians should be more careful, and appoint employees and city workers based on merit, not patronage.

The Tax Burden On Real Property

Year: 1936

Summary: Outlines the high and rising cost of taxation on real estate. Argues that the city may soon find itself with empty homes that cannot provide revenue. Suggests the reduction of expenditures by cutting the salaries of city workers, centralized purchasing, centralized accounting, and a long-term city budget.

The Proposed Gasoline Tax As It Would Affect Toronto

Year: 1925

Summary: Highlights the amount that Toronto car owners would pay when the province's new gasoline tax is implemented

The Tax Rate Does Not Measure The Burden Of Taxation

Year: 1923

Summary: Historical analysis of tax rates and tax burden from 1855-1922.

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.

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.

The Civic Government Of Toronto Has Performed A Memorable Achievement In Reducing The Per Capita General Taxation From $45.17 To 48.72

Year: 1924

Summary: The bureau highlights the fact that city has reduced the tax burden but argues that the city must still strive to provide services more efficiently.

Open Letter

Year: 1924

Summary: An argument that the Toronto government is too decentralized and not efficient enough to discuss pension and other benefit expansions before reorganizing more efficiently.

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.

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.

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