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IMFG Paper | 2021

Addressing the Fairness of Municipal User Fee Policy

User fees are one of the principal funding mechanisms for a range of municipal services, from water and waste management to transit and recreation. New IMFG paper explains why user fees are a good source of revenue for municipalities, how they are employed in Ontario, and how to navigate the trade-off between efficiency and fairness.
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Video | 2021

Property Taxes: Effective, But Regressive? A Review of the Evidence

Graduate Fellow Devin Bissky Dziadyk reviewed the decades of research on the property tax, and provide new estimates of the incidence of the tax in Canada. Most estimates suggest that the property tax is regressive. If so, what does the regressivity of the property tax imply for cities, and do we need to reform the property tax to make it fairer?
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