Journal of Property Tax Assessment & Administration
Abstract
The purpose of this paper is to describe and evaluate the different tools used by North American cities to finance municipal capital infrastructure: e.g., property taxes, user fees, development charges and other exactions, federal and provincial or state grants, borrowing, tax increment financing, and public-private partnerships. The advantages and disadvantages of each of these tools are discussed as well as suggestions for when these tools should be used.
First Page
63
Last Page
78
Keywords
Municipal services, Public finance - Local
Notes
This paper was originally presented at the International Property Tax Institute's 7th International Conference, September 29 to October 1, 2004, in Guadalajara, Mexico.
Recommended Citation
Slack, E. (2005). Municipal financing of capital infrastructure in North America. Journal of Property Tax Assessment & Administration, 2(1), 63-78. Retrieved from https://researchexchange.iaao.org/jptaa/vol2/iss1/6
