Search Results for: IMFG Paper
IMFG Paper | 2012
The Reform of Business Property Tax in Ontario
Michael Smart
Business property taxes in Ontario have fallen dramatically in the past decade, due to a series of reforms mandated by the provincial government. This paper discusses the likely impacts of the reforms on business location, wages, and land values, and the economic welfare of provincial residents.
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IMFG Paper | 2012
IMFG Graduate Student Papers
Mia Baumeister; Cayley Burgess
Baumeister’s paper suggests policy changes for using the development charge as a planning tool. Burgess reviews the risks to Canadian municipal finance from extreme weather and analyzes the financial tools that cities can use to prepare for extreme weather events.
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IMFG Paper | 2012
Subnational Taxation in Large Emerging Countries
Richard M. Bird
This paper reviews the evolution and current state of subnational taxation in five large emerging countries: Brazil, Russia, India, China, and Nigeria—BRIC plus one. As these case studies show, intergovernmental fiscal relations in any country are inevitably both path-dependent and context-sensitive.
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IMFG Paper | 2012
You Get What You Pay For: How Nordic Cities Are Financed
Jorgen Lotz
The Nordic countries are small, unitary, and have largely homogeneous populations. Municipalities are the most important agents in the decentralized public sector. There are lessons to be learned from country to country in the field of local government financing, but comparisons need to be made with care.
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IMFG Paper | 2012
Property Tax Reform in Vietnam: A Work in Progress
Hong-Loan Trinh
In 2012, Vietnam will celebrate 25 years of economic reform and structural readjustment from a largely centralized, subsidized economy to one based on market principles. This paper reviews existing property-based taxes and outlines the potential for a land tax to effectively replace the current property tax.
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IMFG Paper | 2011
Are There Trends in Local Finance?
Richard M. Bird
There is little evidence of regional, let alone worldwide, trends in local finances. In analyzing and comparing country experiences, it is important to be clear about the different (implicit or explicit) normative models to be found in the literature and exemplified in practice in different countries.
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IMFG Paper | 2011
The Property Tax–in Theory and Practice
Enid Slack
The property tax is considered to be a good tax for local governments, yet property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country. This paper explains why the property tax is under-used by highlighting some of the problems with the tax.
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IMFG Paper | 2011
Financing Large Cities and Metropolitan Areas
Enid Slack
This paper explores the financing of services and infrastructure in large cities and metropolitan areas. Do large cities spend more than smaller cities? Do larger cities have greater fiscal capacity? Are large cities treated differently from other cities? What are the appropriate revenue sources for large cities?
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