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dc.contributor.author Hutchings, Cecil James en_US
dc.date.accessioned 2011-06-06T18:14:28Z
dc.date.available 2011-06-06T18:14:28Z
dc.date.issued 1927 en_US
dc.identifier ocm72778683 en_US
dc.identifier.uri http://hdl.handle.net/1993/4703
dc.description.abstract Within the past decade the increasing financial difficulties of municipal governments in Manitoba, as evidenced by the high rate of taxation, the rapid accumulation of tax arrears, and the threatened bankruptcy of certain municipalities, have attracted considerable attention from students of public finance, municipal officials and, in particular, the real property taxpayer. This has led to the appointment of several commissions for the purpose of investigating problems of municipal finance in this province. The reports of these investigators emphasize the narrow and inequitable basis of the existing system of municipal taxation and recommend a broadening of that basis as well as various plans for the equalization of the burden of taxation. The collapse of real property values in 1913, following the period of inflation, together with the phenomenal increase in the expensiveness of municipal services has shown some of the defects of a fiscal system, whereby the greater part of the revenue for both beneficial and onerous services is derived from a tax levied on the assessed capital value of real property. The rapid increase in the rate of taxation has been due, in part, to the lowering of the assessment of real property since 1913, in part, to the increase in price of services and of commodities other than land since the commencement of the Great War, and, in part, to the demands and needs of an increasing population. en_US
dc.format.extent 4117279 bytes
dc.format.mimetype application/pdf
dc.language en en_US
dc.language.iso en_US
dc.rights The reproduction of this thesis has been made available by authority of the copyright owner solely for the purpose of private study and research, and may only be reproduced and copied as permitted by copyright laws or with express written authorization from the copyright owner. en_US
dc.rights info:eu-repo/semantics/openAccess
dc.title Municipal taxation in Manitoba en_US
dc.type info:eu-repo/semantics/masterThesis
dc.degree.discipline Political Economy en_US


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