Page 1. LOCAL FISCAL RESPONSE TO INTERGOVERNMENTAL TRANSFERS Enid Slack* ... I bear full respon-s... more Page 1. LOCAL FISCAL RESPONSE TO INTERGOVERNMENTAL TRANSFERS Enid Slack* ... I bear full respon-sibility for any errors that remain. I See, for example, Gramlich (1969), Henderson (1968), Smith (1968), Stern (1973) and Struyk (1970). ...
... municipalities in Metro was reduced from thirteen to six. Property assessment and the ... inc... more ... municipalities in Metro was reduced from thirteen to six. Property assessment and the ... increased its role in land use planning and growth management for the Greater Toronto Area and ...metropolitan areas is the fragmented one-tier model where the metropolitan area has a large ...
The Policy Research Working Paper Series disseminates the findings of work in progress to encoura... more The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations,and
... Local governments make extensive use of a general sales tax in Austria, Hungary, Spain, Turke... more ... Local governments make extensive use of a general sales tax in Austria, Hungary, Spain, Turkey, and the US In the US, local governments in 31 states and the District of Columbia levy general sales taxes (Kitchen and Slack 2003). ...
This paper examines different models of governing structure found in metropolitan areas around th... more This paper examines different models of governing structure found in metropolitan areas around the world. It evaluates how well these models achieve the coordination of service delivery over the entire metropolitan area as well as the extent to which they result in the equitable sharing of costs of services. Based on theory and case studies from numerous cities in developed
Large cities and metropolitan areas differ from smaller urban or rural municipalities—they have m... more Large cities and metropolitan areas differ from smaller urban or rural municipalities—they have much larger populations, higher concentrations of population, and populations that are more heterogeneous in terms of social and economic circumstances. Large cities are important generators of employment, wealth, and productivity growth, and serve as regional hubs for people from adjacent communities who come to work, shop, and
The property tax is considered to be a good tax for local governments, mainly because of the conn... more The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. 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
This paper show that there is a mismatch between the expenditure responsibilities that the City o... more This paper show that there is a mismatch between the expenditure responsibilities that the City of Toronto is required to undertake and the revenue tools available to it. Toronto relies mainly on property taxes, user fees, and intergovernmental transfers to finance a wide range of services. In the absence of a realignment of service responsibilities (in particular, uploading social services
The introduction of market value assessment in Ontario in 1998, accompanied by the reform of prop... more The introduction of market value assessment in Ontario in 1998, accompanied by the reform of property tax policy, has had a major impact on municipalities across the province. This paper describes and evaluates the recent reform of property taxes in Ontario. It argues that the goal of ensuring stability of property taxes has been achieved at the expense of equity
No abstract is available for this item. ... To our knowledge, this item is not available for down... more No abstract is available for this item. ... To our knowledge, this item is not available for download. To find whether it is available, there are three options: 1. Check below under "Related research" whether another version of this item is available online. 2. Check on the ...
This paper reviews the development of property tax policy in the province of Ontario, Canada, ove... more This paper reviews the development of property tax policy in the province of Ontario, Canada, over the last two centuries. This review underlines the highly political nature of property tax policy at the local level in the province. Two important realities make the issue highly salient at the provincial level as well. First, since half or more of the property
We argue in this paper that better rural local governments are needed to improve the lives of bil... more We argue in this paper that better rural local governments are needed to improve the lives of billions and that a good property tax is the key to improving rural local governments. Moreover, we suggest that only by giving local governments both the incentive and the ability to levy a property tax can effective rural local government and a meaningful
This paper discusses the roles that real property taxes may potentially play in developing countr... more This paper discusses the roles that real property taxes may potentially play in developing countries both as a source of local revenue and as part of land use policy. We then describe how very far reality diverges from this prescription and note some reasons why it may prove more difficult to reform property taxes than other taxes. To move forward
We consider the place of cities, particularly large cities, in Canadian federalism from several p... more We consider the place of cities, particularly large cities, in Canadian federalism from several perspectives. Although by most measures the current fiscal condition of Canadian cities seems fairly good, we argue that beneath this happy picture lies a less happy reality. Owing to the limited and relatively inelastic revenue base to which even the largest cities have access, the underlying
The aim of this paper is to review from a fiscal perspective the different models of governing st... more The aim of this paper is to review from a fiscal perspective the different models of governing structure found in metropolitan areas around the world. While there is considerable dispute in the literature as to exactly how, and how much, the design of governing institutions matters in affecting outcomes, it is indisputable that money matters: who has it, where does
Page 1. LOCAL FISCAL RESPONSE TO INTERGOVERNMENTAL TRANSFERS Enid Slack* ... I bear full respon-s... more Page 1. LOCAL FISCAL RESPONSE TO INTERGOVERNMENTAL TRANSFERS Enid Slack* ... I bear full respon-sibility for any errors that remain. I See, for example, Gramlich (1969), Henderson (1968), Smith (1968), Stern (1973) and Struyk (1970). ...
... municipalities in Metro was reduced from thirteen to six. Property assessment and the ... inc... more ... municipalities in Metro was reduced from thirteen to six. Property assessment and the ... increased its role in land use planning and growth management for the Greater Toronto Area and ...metropolitan areas is the fragmented one-tier model where the metropolitan area has a large ...
The Policy Research Working Paper Series disseminates the findings of work in progress to encoura... more The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations,and
... Local governments make extensive use of a general sales tax in Austria, Hungary, Spain, Turke... more ... Local governments make extensive use of a general sales tax in Austria, Hungary, Spain, Turkey, and the US In the US, local governments in 31 states and the District of Columbia levy general sales taxes (Kitchen and Slack 2003). ...
This paper examines different models of governing structure found in metropolitan areas around th... more This paper examines different models of governing structure found in metropolitan areas around the world. It evaluates how well these models achieve the coordination of service delivery over the entire metropolitan area as well as the extent to which they result in the equitable sharing of costs of services. Based on theory and case studies from numerous cities in developed
Large cities and metropolitan areas differ from smaller urban or rural municipalities—they have m... more Large cities and metropolitan areas differ from smaller urban or rural municipalities—they have much larger populations, higher concentrations of population, and populations that are more heterogeneous in terms of social and economic circumstances. Large cities are important generators of employment, wealth, and productivity growth, and serve as regional hubs for people from adjacent communities who come to work, shop, and
The property tax is considered to be a good tax for local governments, mainly because of the conn... more The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. 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
This paper show that there is a mismatch between the expenditure responsibilities that the City o... more This paper show that there is a mismatch between the expenditure responsibilities that the City of Toronto is required to undertake and the revenue tools available to it. Toronto relies mainly on property taxes, user fees, and intergovernmental transfers to finance a wide range of services. In the absence of a realignment of service responsibilities (in particular, uploading social services
The introduction of market value assessment in Ontario in 1998, accompanied by the reform of prop... more The introduction of market value assessment in Ontario in 1998, accompanied by the reform of property tax policy, has had a major impact on municipalities across the province. This paper describes and evaluates the recent reform of property taxes in Ontario. It argues that the goal of ensuring stability of property taxes has been achieved at the expense of equity
No abstract is available for this item. ... To our knowledge, this item is not available for down... more No abstract is available for this item. ... To our knowledge, this item is not available for download. To find whether it is available, there are three options: 1. Check below under "Related research" whether another version of this item is available online. 2. Check on the ...
This paper reviews the development of property tax policy in the province of Ontario, Canada, ove... more This paper reviews the development of property tax policy in the province of Ontario, Canada, over the last two centuries. This review underlines the highly political nature of property tax policy at the local level in the province. Two important realities make the issue highly salient at the provincial level as well. First, since half or more of the property
We argue in this paper that better rural local governments are needed to improve the lives of bil... more We argue in this paper that better rural local governments are needed to improve the lives of billions and that a good property tax is the key to improving rural local governments. Moreover, we suggest that only by giving local governments both the incentive and the ability to levy a property tax can effective rural local government and a meaningful
This paper discusses the roles that real property taxes may potentially play in developing countr... more This paper discusses the roles that real property taxes may potentially play in developing countries both as a source of local revenue and as part of land use policy. We then describe how very far reality diverges from this prescription and note some reasons why it may prove more difficult to reform property taxes than other taxes. To move forward
We consider the place of cities, particularly large cities, in Canadian federalism from several p... more We consider the place of cities, particularly large cities, in Canadian federalism from several perspectives. Although by most measures the current fiscal condition of Canadian cities seems fairly good, we argue that beneath this happy picture lies a less happy reality. Owing to the limited and relatively inelastic revenue base to which even the largest cities have access, the underlying
The aim of this paper is to review from a fiscal perspective the different models of governing st... more The aim of this paper is to review from a fiscal perspective the different models of governing structure found in metropolitan areas around the world. While there is considerable dispute in the literature as to exactly how, and how much, the design of governing institutions matters in affecting outcomes, it is indisputable that money matters: who has it, where does
Uploads
Papers by Enid Slack