Corpus ID: 166796229

The Reform of Business Property Tax in Ontario: An Evaluation

@inproceedings{Smart2012TheRO,
  title={The Reform of Business Property Tax in Ontario: An Evaluation},
  author={M. Smart},
  year={2012}
}
Business property taxes in Ontario have fallen dramatically in the past decade, due to a series of reforms mandated by the provincial government. In this paper, I discuss the likely impacts of the reforms on business location, wages, and land values, and the economic welfare of provincial residents. I use the reforms to estimate the responsiveness of business location and employment to local tax differentials. The reforms have caused a large shift in legal tax burdens from businesses to… Expand

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