Urban Affairs/Local Government

Three Nova Scotia organizations have been advocating property tax reform — the Atlantic Institute for Market Studies, the provincial wing of the Canadian Centre for Policy Alternatives and the Nova Scotia Chambers of Commerce. On Monday, they’re launching an initiative to devise a better alternative for municipalities than taxing real estate.

The Atlantic Institute for Market Studies, Canadian Centre for Policy Alternatives – Nova Scotia and the Nova Scotia Chambers of Commerce believe it is time for the Province of Nova Scotia to take a serious look at eliminating property taxes. They are calling on the province to undertake a study into the potential for a shift from municipal property taxes to municipal income taxes as the principal source of municipal revenue.

Halifax Mayor Mike Savage mentions the Atlantic Institute for Market Studies's research on income-based property tax.

In this op-ed, AIMS President & CEO responds to the the Canadian Federation of Independent Business' (CFIB) remarks that the idea of a municipal tax is unworkable and impossible. In fact, income taxes or income surtaxes are the main source of municipal revenue in many countries. Introducing a mix of income taxes and user fees, as suggested in a recent paper published by AIMS, would avoid many of the common “root” problems associated with property taxation.

This editorial from The Chronicle Herald references AIMS' recent report by author Juanita Spencer on the potential of municipal income tax in the HRM.

Article on allNovaScotia.com referencing AIMS' latest paper 'This Rose, By Any Name, Stinks.'

AIMS released a discussion paper Wednesday that said “income taxes should replace property taxes as the principal source of local revenue.”

Charles Cirtwill joins Jordi Morgan of News 95.7's Maritime Morning to discuss AIMS' latest paper assessing the potential of a municipal income tax in the HRM.

In this paper, AIMS Author Juanita Spencer explains how property taxes are just a badly designed income tax. Spencer considers the proposition of a municipal income tax in light of national and international experiences and by applying Adam Smith’s four maxims on taxation: Equity, Certainty, Convenience and Efficiency.

In AIMS’ latest paper, This Rose, By Any Name, Stinks, the alternative of a municipal income tax combined with a system of direct user fees for luxury services is proposed by author, Juanita Spencer