How to reform municipal taxation – and why we must do so
Taxes and other forms of municipal revenue generation have significant impact on urban form. The Canadian municipal infrastructure maintenance deficit, as estimated by the Canada West Foundation, is at least $40 billion. It is time to reconsider how municipalities generate their revenue, since clearly expenditures exceed revenues and maintenance budgets are lower than they need to be. In a recent research project that used the City of Calgary as a case study, the primary issue
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