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283 results (showing 211-240)

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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.

The Chief Civic Issues At This Moment Are

Year: 1936

Summary: Highlights the need for better balance between budget and revenue and better matching of taxation with the ability to pay.

Toronto's Civic Budget For 1922 (Continued)

Year: 1922

Summary: Analysis of tax burden per capita and the proportion dedicated to education vs. other expenditure.

Civic Financial Control Story No. 1

Year: 1927

Summary: Highlights the ways in which the city has financially controlled expenditures for civic services over the past ten years - including public services not administered by boards or commissions. Allowing for yearly fluctuations, the Bureau finds that Toronto produces a small surplus every year, and this is evidence of sound financial management.

Open Letter

Year: 1935

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

City Of Toronto 1938 Budget Story No. 2 Budget Classification According To Main Objects Of Expenditures

Year: 1938

Summary: Provides a classification of expenditures in the 1938 Civic Budget. The Bureau notes that revenue now covers expenses but unemployment relief still poses a problem. The Bureau proposes that the city of Toronto pursue some of the advantages of the council-manager system, including the coordination of all services departments under a single department of Public Works with a single, unified administration, the adoption of staggered terms for council, and the election of city councillors by the city as a whole.

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.

Property Tax Exemptions- Erosion Of The Tax Base

Year: 1966

Summary: Calculation of the level of revenue lost due to property tax exemptions.

The Provincial Assessment Act Story No. 2

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.

It Is Often Forgotten

Year: 1926

Summary: Reminds readers of the importance of voting for the Board of Education in light of the fact that education makes up about 35% of general taxation. Outlines the qualifications required for useful members, and discusses the main issues in the upcoming elections.

There Are Four Certain Ways Of Getting A Municipality Into Financial Difficulties

Year: 1918

Summary: Four conditions for municipal financial difficulties: overestimating revenue; underestimating expenditures; charging to capital account what should be paid from current revenues; and operating revenue producing departments at a loss.

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 Municipal Electors Of Toronto Are About To Elect For A One Year Term

Year: 1937

Summary: Provides an overview of city organizational structure before the upcoming elections. Highlights subjects for public discussion leading up to the election, such as increasing term limits for aldermen, and the preparation of a five year capital expenditure budget plan.

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.

City Budget Facts Based Upon The Official Estimates Of The City Of Toronto Part 1

Year: 1920

Summary: City budget estimates for 1920. Analysis of revenues from publically owned utilities moved to a separate volume in 1920.

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.

Open Letter: Budgets Before Elections

Year: 1948

Summary: Discusses presenting budget estimates prior to the elections, as an act of good governance and accountability.

The 1929 City Budget Story No.3

Year: 1929

Summary: Hightlights the need for planning in the city's budget in order to ensure the most efficient use of taxpayer money,

The City Of Toronto Proposes To Spend On Current Account During 1926 $28,190,117

Year: 1926

Summary: Notes that while civic budget estimates have improved, they are still are not sufficiently standardized between departments.

The Credit Of The City Of Toronto

Year: 1932

Summary: Outlines statistics related to Toronto's financial history from 1922-1932.

Toronto's Civic Budget For 1946

Year: 1946

Summary: Provides estimated expenditures for the 1946 civic budget analyzed by the cost of main function to be met out by taxation. Notes an increase on charity and welfare spending. Suggests that Torontonians can do their part to cut costs by keeping the city clean.

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.

Bureau Open Letter

Year: 1933

Summary: An open letter to the mayor, the board of control, and city aldermen, highlighting the fact that expenditures appear to be falling behind revenues at a growing pace.

The City Estimates For 1917: Planned For An Expenditure Of $19,242,583.23

Year: 1917

Summary: Pie chart representing planned city expenditure out of taxation for 1917. Advocates voter turnout and citizen engagement.

City Of Toronto Budget Story No.2

Year: 1934

Summary: Poses queries as to the effects of the Depression on the city accounts and the use of deficits to cover for lost tax revenue.

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.

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.

Newsletter

Year: 1963

Summary: Internal elections report; Bureau invited to submit to taxation committee.

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.

How Public Revenues Should Be Divided

Year: 1937

Summary: The introduction of tax credits that will reduce income tax revenues must be balanced by a proper measure of increasing revenue from other sources and not only by an increase in property taxes.

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