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Non-tax Revenue for Funding Municipal Governments: Take-up, Constraints, and Emerging Opportunities

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  • Tedds, Lindsay M.

Abstract

What are user levies? How do they differ from a tax? When are user levies an appropriate or preferred policy instrument? What are the trends in user levies across Canada? What are the implications for municipal activities and budgets? How can user levies be used by municipal governments in relation to emerging pressures? This chapters will document the increasing reliance on user levies by municipal governments in Canada compared to the provincial and federal governments and show that this increasing reliance is generally consistent across Canada. It will outline reasons for the increasing reliance. The paper will clarify the legal definitions and limitations on user levies in Canada and what this mean for the design and implementation of these levies. Finally, the paper will explore both existing and emerging opportunities for the employment of user levies using case studies and present areas of potential concern along with suggestions for improvement.

Suggested Citation

  • Tedds, Lindsay M., 2018. "Non-tax Revenue for Funding Municipal Governments: Take-up, Constraints, and Emerging Opportunities," MPRA Paper 96919, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96919
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    File URL: https://mpra.ub.uni-muenchen.de/96919/1/MPRA_paper_96919.pdf
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    References listed on IDEAS

    as
    1. Catherine Althaus & Lindsay M. Tedds & Allen McAvoy, 2011. "The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the "Missing Link" of Implementation," Canadian Public Policy, University of Toronto Press, vol. 37(4), pages 541-561, December.
    2. Kelly I.E. Farish & Lindsay M. Tedds, 2014. "User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law," Canadian Tax Journal, Canadian Tax Foundation, vol. 62(3), pages 635-670.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Tedds, Lindsay M., 2019. "Who Pays for Municipal Governments? Pursuing the User Pay Model," MPRA Paper 96915, University Library of Munich, Germany.

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    More about this item

    Keywords

    Municipal Revenues; Non-tax revenues; user fees; regulatory charges; proprietary charges; user levies;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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