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The Resource A tale of two taxes : property tax reform in Ontario, Richard M. Bird, Enid Slack, and Almos Tassonyi

A tale of two taxes : property tax reform in Ontario, Richard M. Bird, Enid Slack, and Almos Tassonyi

Label
A tale of two taxes : property tax reform in Ontario
Title
A tale of two taxes
Title remainder
property tax reform in Ontario
Statement of responsibility
Richard M. Bird, Enid Slack, and Almos Tassonyi
Title variation
  • Tale of 2 taxes
  • Property tax reform in Ontario
Creator
Contributor
Subject
Language
eng
Summary
  • "This book examines the broad reform of the Ontario property tax in 1998. The objectives of this reform included introducing a full market value assessment, establishing a property tax system that would be widely accepted, and removing property tax reform from the provincial political agenda. Although the reform effort was lauded by experts at the time, its overall objectives were not achieved. In fact, the new assessment system may have ultimately weakened the role of the local property tax. Good property tax design needs to recognize the important differences between taxing housing and taxing business property"--Provided by publisher
  • "Revenue from the property tax alone is not sufficient for large urban areas to pay for the range and level of public services for which they are responsible. The paths to improving the property tax--for example, abolishing the heavily discriminatory taxation of business property--would leave a major revenue hole in local budgets. The question is how to make up for this gap. The authors consider two approaches to the problem: restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels. Over the past decade Ontario was able to successfully adopt a uniform, province-wide market value assessment system. However, its experience suggests that when reforms in property tax administration are combined with sound reforms in both property tax policy and some aspects of local governance and finance, they are more likely to bring about the desired benefits. Many jurisdictions around the world have been advised to implement major reforms in property taxation to resolve local government finance problems. This detailed evaluation of Ontario's [1998] reform in both property tax policy and full market value assessment shows that, while such reforms are possible, they require very careful design, implementation, and sustained follow-up if they are to succeed, especially in large metropolitan areas"--Provided by publisher
Cataloging source
DLC
http://library.link/vocab/creatorDate
1938-
http://library.link/vocab/creatorName
Bird, Richard M.
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1951-
http://library.link/vocab/relatedWorkOrContributorName
  • Slack, N. E.
  • Tassonyi, Almos
http://library.link/vocab/subjectName
  • Property tax
  • Tax assessment
  • Property tax
  • Tax assessment
  • Ontario
Label
A tale of two taxes : property tax reform in Ontario, Richard M. Bird, Enid Slack, and Almos Tassonyi
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Getting property taxes "right" : an impossible dream? -- Financing local governments and schools in Ontario : property tax reform in context -- The history of the property tax in Ontario : is an old tax always a good tax? -- The 1998 property tax reform : a never-ending story? -- Assessment reform in Ontario : is success enough? -- Local property taxation and education finance : sharing the tax base -- The property tax family -- Property taxes in the GTA : revenue hills and tax competition -- Rethinking the property tax in Ontario
Dimensions
24 cm
Extent
xii, 275 pages
Isbn
9781558442252
Lccn
2011029206
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
illustrations
System control number
(OCoLC)742234476
Label
A tale of two taxes : property tax reform in Ontario, Richard M. Bird, Enid Slack, and Almos Tassonyi
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Getting property taxes "right" : an impossible dream? -- Financing local governments and schools in Ontario : property tax reform in context -- The history of the property tax in Ontario : is an old tax always a good tax? -- The 1998 property tax reform : a never-ending story? -- Assessment reform in Ontario : is success enough? -- Local property taxation and education finance : sharing the tax base -- The property tax family -- Property taxes in the GTA : revenue hills and tax competition -- Rethinking the property tax in Ontario
Dimensions
24 cm
Extent
xii, 275 pages
Isbn
9781558442252
Lccn
2011029206
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
illustrations
System control number
(OCoLC)742234476

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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