Search Results for: IMFG Paper

IMFG Paper | 2016

Cities, Data, and Digital Innovation

This paper defines the terms Big Data, Open Data, Open Government, and Smart Cities and uses two case studies – London (U.K.) and Toronto – to examine questions about using data to drive economic growth, improve the accountability of government to citizens, and offer more digitally enabled services.
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IMFG Paper | 2015

Municipal Employee Pension Plans in Canada: An Overview

While the financial situation of municipal employee pension plans in Canada is satisfactory overall, these plans involve significant financial risks and in some cases have experienced financial difficulties that have caused problems for municipal finances.
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IMFG Paper | 2015

Can GTA Municipalities Raise Property Taxes?

Have Greater Toronto Area (GTA) municipalities raised their property tax rates to the point at which they are likely to lose tax revenue? In other words, will further tax rate increases lower the size of the tax base? How important is tax competition between municipalities in the GTA?
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IMFG Paper | 2014

A Better Local Business Tax: The BVT

This paper makes the case for a local business tax. The BVT is better than the discriminatory and heavy real property taxes currently levied on businesses in Ontario and other provinces. Moreover, such a tax would be complementary rather than competitive to VATs like the GST and HST.
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