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 Put Our Money Where Our Mouths Are, AIMS Author Juanita Spencer considers a model of equalization that would strengthen municipalities and make people, not provinces, the recipients.
In the face of the demographic shift, universities in Nova Scotia will deal with increased demand at a time of reduced government capacity. Juanita Spencer proposes a new funding model that will allow post-secondary institutions to be more sustainable and independent.