In praise of income tax
This editorial from The Chronicle Herald references AIMS' recent report by author Juanita Spencer on the potential of municipal income tax in the HRM.
Maritime Morning: Charles Cirtwill ‘Municipal Income Tax for HRM?’
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.
AIMS floats municipal income tax
AIMS released a discussion paper Wednesday that said “income taxes should replace property taxes as the principal source of local revenue.”
Councillors Wrestle with Biz Tax Spikes
Article on allNovaScotia.com referencing AIMS' latest paper 'This Rose, By Any Name, Stinks.'
Municipal income tax for HRM? AIMS’ latest paper assesses the potential.
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
This Rose, By Any Name, Stinks
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.