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What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes

Author

Listed:
  • Benjaming Dachis

    (C.D. Howe Institute)

  • Adam Found

    (University of Toronto)

  • Peter Tomlinson

    (University of Toronto)

Abstract

Business property taxes are a major part of the tax burden on new business investment that can tip the balance in the competition for capital among Canadian cities and provinces, according to a report released today by the C.D. Howe Institute. In “What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes,” authors Adam Found, Benjamin Dachis, and Peter Tomlinson conduct groundbreaking research into the impact of business property taxes (BPTs) in localities across Canada and show where they are highest and lowest.

Suggested Citation

  • Benjaming Dachis & Adam Found & Peter Tomlinson, 2013. "What Gets Measured Gets Managed: The Economic Burden of Business Property Taxes," e-briefs 166, C.D. Howe Institute.
    • Handle: RePEc:cdh:ebrief:166
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    File URL: https://www.cdhowe.org/what-gets-measured-gets-managed-economic-burden-business-property-taxes
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    References listed on IDEAS

    as
    1. Andrew Haughwout & Robert Inman & Steven Craig & Thomas Luce, 2004. "Local Revenue Hills: Evidence from Four U.S. Cities," The Review of Economics and Statistics, MIT Press, vol. 86(2), pages 570-585, May.
    2. Michael J. Daly & Jack Jung, 1987. "The Taxation of Corporate Investment Income in Canada: An Analysis of Marginal Effective Tax Rates," Canadian Journal of Economics, Canadian Economics Association, vol. 20(3), pages 555-587, August.
    3. Adam Found & Peter Tomlinson, 2012. "Hiding in Plain Sight: The Harmful Impact of Provincial Business Property Taxes," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 368, December.
    4. Bev Dahlby, 2012. "Reforming the Tax Mix in Canada," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(14), April.
    5. Duanjie Chen & Jack Mintz, 2011. "Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 4(1), January.
    Full references (including those not matched with items on IDEAS)

    Citations

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    as


    Cited by:

    1. Benjamin Dachis & William B.P. Robson & Nicholas Chesterley, 2014. "Capital Needed: Canada Needs More Robust Business Investment," e-briefs 179, C.D. Howe Institute.
    2. Benjamin Dachis & Adam Found & Peter Tomlinson, 2014. "The 2014 C.D. Howe Institute Business Tax Burden Ranking," e-briefs 187, C.D. Howe Institute.
    3. Benjaming Dachis & William B.P. Robson, 2013. "Equipping Canadian Workers: Business Investment Loses a Step against Competitors Abroad," e-briefs 167, C.D. Howe Institute.
    4. Jean-Philippe Meloche & François Vaillancourt, 2021. "Municipal Financing Opportunities: How Do Cities Use Their Fiscal Space?," IMFG Papers 52, University of Toronto, Institute on Municipal Finance and Governance.
    5. Adam Found & Peter Tomlinson, 2017. "Business Tax Burdens in Canada’s Major Cities: The 2017 Report Card," e-briefs 269, C.D. Howe Institute.
    6. Richard M. Bird, 2014. "A Better Local Business Tax: The BVT," IMFG Papers 18, University of Toronto, Institute on Municipal Finance and Governance.

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    More about this item

    Keywords

    Fiscal and Tax Competitiveness;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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