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99 results (showing 1-30)

  • Subject: Assessment
  • Subject: Audit
  • Subject: Capital
  • Subject: Credit
  • Subject: Debt
  • Subject: Deficit
  • Subject: Estimates
  • Subject: Expenditure
  • Subject: Property Tax
  • Subject: Revenue
  • Subject: Taxes
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When Is A Tax Rate Not A Tax Rate?

Year: 1915

Summary: $7.86 of per capita tax dollars were spent on Toronto's debt payments in 1914. Advocating decreasing expenditure and increasing revenue from sources other than taxation.

What Would You Think If Out Of Your Annual Income Of $1200 You Had To Pay Debt Charges Of $380?

Year: 1914

Summary: Current prospects state that the city of Toronto will be paying $4,500,000 annually for debt charges by 1915 , and the total city revenue for 1914 was $11,688,884. Toronto taxpayers should advocate for better management of debentures

What Citizen Co-Operation Through A Bureau Of Municipal Research Has Done Elsewhere It Can Do In Toronto

Year: 1914

Summary: Outlines financial savings in Cincinnati as a result of citizen support of a Bureau Municipal Research. Argues that there is potential for similar change in Toronto.

Understanding The Impact Of Section 63 On Commercial Property Taxes

Year: 1983

Summary: Discusses the province's adoption of Section 63 of the Assessment Act. Section 63 aims to base assessment on market value but not allow shifts in the tax burden between residential, commercial and industrial properties.

Toronto's Budget Estimates

Year: 1920

Summary: Statistics on increases in total estimated expenditures by functions, and object of expenditure (1916-1919). Also lists per capita variations.

Toronto Grows Story No.1

Year: 1931

Summary: Tabulated comparison of increases in taxation vs. voter turnout.

Toronto Grows Story No. 2

Year: 1931

Summary: Discusses the issue of expenditure on government administration out of taxation revenue. Highlights a need to streamline municipal government, reduce the number of wards, reduce the number of aldermen, increase the length of alderman terms, and to establish a five to ten year capital budget.

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.

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.

The Unpaid Taxes For 1911, 1912, And 1913 Aggregated On May 1St, 1914 $1,744,599.12

Year: 1914

Summary: If the tax rolls for any year could be closed within twelve months, interest losses and cost of tax collection could be cut in two. This bulletin provides supporting financial statistics.

The Time To Meet An Emergency Is When The Emergency Appears, And The Action Taken Must Be Action Which Takes Effect Immediately, Not In The Future

Year: 1932

Summary: In light of the recent financial emergency (eg. the Depression), the Bureau outlines some of the steps taken to reduce municipal operating costs in 1932 and proposes steps to meet further reduction targets in 1933.

The Tax Rate May Be Reduced

Year: 1917

Summary: Cutting the tax-rate will not reduce taxation in the long-run unless expenditures are also cut. Increasing revenue from other sources (e.g. Exhibition Park) is a possible solution.

The Tax Rate Does Not Measure The Burden Of Taxation

Year: 1923

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

The Tax Rate And It's Cousins May Their Shadows Grow Less?

Year: 1918

Summary: Outlines factors afffecting Toronto's prosperity and competitiveness as a commercial, industrial and residential city. These factors include the tax rate, the fire-burden rate, the cost of sickness rate, the labour turnover rate, and the charity rate. Suggests improvements in all of these areas, and highlights the need for voters and taxpayers to be engaged and to keep City Hall accountable.

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 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.

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.

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.

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.

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 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 Modified Single Tax Proposal

Year: 1923

Summary: Outlines issues of proposed tax reform and jurisdictional comparison with other places around the world, with the conclusion from the bureau that changing tax schemes does not necessarily reduce the tax burden.

The Impact Of Property Taxes In Metro

Year: 1964

Summary: Reproduces extracts of arguments in a Bureau brief in support of the broadening Metro's revenue base. Emphasizes property taxation.

The Credit Of The City Of Toronto

Year: 1932

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

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.

The City Of Toronto As A Buyer

Year: 1921

Summary: Tabulated comparison of prices paid by the city of Toronto and related bodies for supplies in common use. Suggests concentration of purchasing efforts applied through a centralized price-getting authority in co-operation with departmental ordering agents.

The City Budget Estimates: Cutting According To Plan Versus Slashing At Random

Year: 1920

Summary: Outline of suggested stages in preparing and passing budget estimates, and list of advantages this would secure.

The Biggest Word In Canadian Financing During The Next Decade Should Be Thrift

Year: 1916

Summary: Outlines proposed expenditures for the City of Toronto in 1916, divided by services (Education, Health, Recreation etc.)

The Assessment Question And "Public Opinion" In Toronto

Year: 1918

Summary: Assessment questionnaire and analysis of 100 replies received from Toronto citizens. Questions related to income assessment, taxation (the Business tax), and property assessment.

The 1930 Budget Of Current Revenues And Expenditures For The City Of Toronto Story No.3

Year: 1930

Summary: Tabulated comparison of estimated civic expenditures from 1928-1930, analyzed according to objects of expenditure, and comments.

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