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HomePolicy Articles Article Summary

Big City Revenue Sources: A Canada-U.S. Comparison of Municipal Tax Tools and Revenue Levers

Report by Casey Vander Ploeg

Big City Revenue Sources: A Canada-U.S. Comparison of Municipal Tax Tools and Revenue Levers, by Casey Vander Ploeg of the Canada West Foundation, contributes to the debate over the fiscal squeeze facing Canadian cities by exploring the tax tools and revenue levers available to Canadian cities and comparing these to tools and levers available to American cities. He identifies eight revenue sources for cities: property taxes, general sales taxes, selective sales taxes, specific business taxes, other taxes, tax-sharing arrangements, grants and contributions, user fees.

Vander Ploeg is particularly interested in the effectiveness of different tools and levers in meeting the fiscal demands of cities. While Canadian cities are largely dependent on property taxes, American cities have a wider array of tax tools and revenue levers available to them. Vander Ploeg emphasizes the trade-off between property taxes and sales taxes and the advantages and disadvantages of both means of generating revenue.

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Policy Publication Details

Author(s): Casey Vander Ploeg;
Publisher: Canada West Foundation [ Visit Website ]
Year Published: 2002; Publisher Type: Research Institute
Publicly Available: Yes Research Focus: Regional;
Registration Required: No Language: English
Payment Required: No Publication Format: Adobe PDF

Subjects / Categories:

Policy Articles / Cities & Communities / Economic Development
Policy Articles / Cities & Communities / Municipal Governance
Policy Articles / Regional & Sectoral / Western Canada
Policy Articles / Cities & Communities
Policy Articles / Regional & Sectoral
Policy Articles / Cities & Communities / Economic Development / 2002
Policy Articles / Cities & Communities / Municipal Governance / 2002
Policy Articles / Regional & Sectoral / Western Canada / 2002


Keywords / Tags:

western Canada; urban; cig cites; finances; taxes; property taxes; sales taxes; economic growth;