PLG 710 Lecture Notes - Lecture 9: Quid Pro Quo, User Fee, Swot Analysis
1 Dec 2018
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Revenue sources: property tax, user charges (20% of revenue in a municipality, other revenue, interest, grants and transfers. Transit we paid a user charge on ttc. 2 principals of taxation: ability to pay, benefit principal (user charges based on this, paid for benefits received. During amalgamation trying to harmonize the user charges across several areas like. North york used more user charges in their area (trying to balance it when amalgamating) Identified by a direct quid pro quo": transit and parking fees where you"re paying for a benefit to use something. Problem with user fees is that they can be regressive: puts the burden on lower income households. Local municipalities forced to generate own source revenue (raise property taxes and user chargers) Smith report 1976 started property tax reform and recommendations to grant system reform as well. 1990"s hot crof commission; advisory committee look at what"s being provided pay for say (when the downloading came in).
