IMFG
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The Institute on Municipal Finance and Governance (IMFG) focuses on the finance and governance issues faced by cities and city-regions in Canada and internationally. Located in the School of Cities at the University of Toronto. www.imfg.org
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imfgtoronto.bsky.social
Latest IMFG report examines how municipalities can use innovative eco-fiscal tools, such as taxes, fees, and charges, to influence behaviour to help fight climate change.

bit.ly/4mHizah

@fannyrose.bsky.social

@enap-qc.bsky.social
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Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities
Jean-Philippe Meloche and Fanny Tremblay-Racicot
IMFG Papers on Municipal Finance and Governance
No. 71 2025
Reposted by IMFG
lanrickbennett.bsky.social
Dusting off this all-star paper 'A New Agenda for Local Democracy: Building Just, Inclusive,
and Participatory Cities' via Brittany Andrew-Amofah, Alexandra Flynn, & Patricia Wood

h/t @uoftcities.bsky.social & @imfgtoronto.bsky.social

Cc: @progresstoronto.bsky.social

imfg.org/research/doc...
Title Page:

IMFG Papers on
Municipal Finance and Governance
No. 60 • 2022
A New Agenda for
Local Democracy:
Building Just, Inclusive,
and Participatory Cities
Brittany Andrew-Amofah, Alexandra Flynn, and Patricia Wood About IMFG
The Institute on Municipal Finance and Governance (IMFG) is an academic research hub and
non-partisan think tank based in the School of Cities at the University of Toronto.
IMFG focuses on the fiscal health and governance challenges facing large cities and cityregions. Its objective is to spark and inform public debate, and to engage the academic and
policy communities around important issues of municipal finance and governance. The Institute
conducts original research on issues facing cities in Canada and around the world; promotes
high-level discussion among Canada’s government, academic, corporate, and community
leaders through conferences and roundtables; and supports graduate and post-graduate students
to build Canada’s cadre of municipal finance and governance experts. It is the only institute in
Canada that focuses solely on municipal finance issues in large cities and city-regions.
IMFG is funded by the City of Toronto, the Regional Municipality of York, the Regional
Municipality of Halton, the Neptis Foundation, Avana Capital Corporation, and Maytree.
Authors
Brittany Andrew-Amofah is a leader in municipal policy and has worked in various
policy, political, and media roles over the last 10 years. Her expertise focuses on social
policy within a Canadian context, combining her passion for civic engagement and local
governance. Brittany has a Master’s in Political Management from Carleton University,
and a Bachelor’s Degree in Social Science with a specialization in social policy and equity
from York University.
Dr. Alexandra Flynn is an Associate Professor at the University of British Columbia’s
Allard School of Law. Her teaching and research focus on municipal law and governance,
including Indigenous-municipal legal relationships. She is currently working on several
projects related to precariously housed people in Canadian cities. She has a long history
of volunteer work in the areas of homelessness and access to justice, is a TEDx speaker,
and i Abstract
There is a crisis of growing inequality in Canadian cities. As COVID-19 spread
through Canadian cities beginning in spring 2020, racial inequities became
apparent, including biased enforcement of bylaws and higher coronavirus rates
amongst racialized and vulnerable communities. These health care injustices
exposed municipal decisions that have led to negative outcomes for marginalized
groups, especially in policing, community safety, housing, homelessness, and
bylaw enforcement. In response, cities have been called upon – again – to change
their governance models to allow for greater participation and better include the
voices and lived realities of racialized and marginalized people in decision-making
processes. In a post-pandemic period of city building, where socio-economic and
racial inequalities have been exposed, municipalities must incorporate social
equity and explicit race-based lenses in their decision-making and reimagine
their governance practices. This paper sets out the ways in which municipal
governance frameworks have worked to exacerbate inequality, with suggestions
on how cities can design more democratic and responsible models. These include
greater engagement with equity-deserving communities and community bodies,
modifications to existing governance models, and legislative changes.
Key words: municipal governance, inequality, justice, inclusion, public
consultation, local democracy, public participation, citizen engagement
JEL Codes: D63, D73, Z18
imfgtoronto.bsky.social
Join us for an in-person seminar on November 4 on Municipal Finance in Germany – Caught Between Investment Needs and Transformation Pressures, featuring Dr. Henrik Scheller.

www.eventbrite.ca/e/municipal-...
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imfgtoronto.bsky.social
Latest IMFG report examines how municipalities can use innovative eco-fiscal tools, such as taxes, fees, and charges, to influence behaviour to help fight climate change.

bit.ly/4mHizah

@fannyrose.bsky.social

@enap-qc.bsky.social
Logos for IMFG, University of Toronto, School of Cities
Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities
Jean-Philippe Meloche and Fanny Tremblay-Racicot
IMFG Papers on Municipal Finance and Governance
No. 71 2025
imfgtoronto.bsky.social
Don't want to miss our upcoming City Manager's Address or our latest paper?

Keep up with the latest in IMFG's papers, events, and updates by subscribing to our mailing list here.

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Join our mailing list to receive the latest news of IMFG's events, papers, and updates.

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imfgtoronto.bsky.social
Former IMFG Post-Doctoral Fellow Julie Mah’s study on Toronto landlords’ behaviour around evictions was profiled in the Toronto Star.
She examined about 230,000 eviction applications in Toronto from 2010 to 2019 across purpose-built rental apartments with 20+ units.

www.thestar.com/real-estate/...
Canada’s largest private landlord often dramatically increases eviction applications after acquiring buildings, study finds
Starlight Investments filed 15 eviction applications per 100 units each year, while chain owned and managed properties filed seven applications per 100 units, a recent study found.
www.thestar.com
imfgtoronto.bsky.social
Jean-Philippe Meloche and Fanny Tremblay-Racicot conclude the latest IMFG paper with observations of the state of eco-fiscal tools in Canada.

bit.ly/4mHizah

@fannyrose.bsky.social @enap-qc.bsky.social
Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities
By: Jean-Philippe Meloche and Fanny Tremblay-Racicot
Municipalities are playing an increasingly important role in addressing climate change through the use of eco-fiscal tools. These tools, which include taxes, fees, and charges, influence behaviour in ways that impact the environment. This paper explains the advantages of eco-fiscal tools and explores the range of such mechanisms implemented by various Canadian municipalities. The authors argue that eco-fiscal tools, such as water charges, waste collection fees, and congestion pricing, are not only a source of revenue for municipalities, but also a means to incentivize climate-efficient behaviour.
Read the full report: bit.ly/4mHizah
Key findings
Eco-fiscal tools should be seen not just as a way to diversify sources of revenue, but as a way to achieve certain environmental objectives.
Although their potential is great, information on eco-fiscal measures remains anecdotal, apart from the use of pricing for water and waste.
Québec municipalities are currently the only ones in Canada to be able to impose regulatory charges aimed at changing behaviour; the use of general taxation powers for environmental purposes remains relatively uncommon outside Québec.
Measures currently being studied in Québec or operating as pilot projects need to be tested before they can be scaled up, which requires innovation and major administrative and political efforts.
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imfgtoronto.bsky.social
The report argues that fiscal tools, such as water charges, waste collection fees, and congestion pricing, are not only a source of revenue for municipalities, but also a means to incentivize climate-efficient behaviour. 3/4

bit.ly/4mHizah

@fannyrose.bsky.social @enap-qc.bsky.social
Actors for whom the costs of adapting to environmental standards are too high will pay the environmental tax, while those facing lower adaptation costs will modify their behaviour to avoid the tax. This is voluntary adaptation under constraint.

- Jean-Philippe Meloche, Fanny Tremblay-Racicot 
Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities

Logos for IMFG, University of Toronto, School of Cities
imfgtoronto.bsky.social
Jean-Philippe Meloche and Fanny Tremblay-Racicot explain the advantages of eco-fiscal tools and explore the range of such mechanisms implemented by various Canadian municipalities. 2/4

bit.ly/4mHizah

@fannyrose.bsky.social @enap-qc.bsky.social
These taxes, fees, or charges correct market price signals to help internalize the social and environmental costs of individual choices, while providing financial resources to supply public goods and services.

- Jean-Philippe Meloche, Fanny Tremblay-Racicot 
Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities

Logos for IMFG, University of Toronto, School of Cities
imfgtoronto.bsky.social
New IMFG report examines how municipalities can use innovative eco-fiscal tools, such as taxes, fees, and charges, to influence behaviour to help fight climate change. 1/4

bit.ly/4mHizah

@fannyrose.bsky.social @enap-qc.bsky.social
Eco-fiscal tools, which are based on the “polluter pays” principle, are distinguished by the nature of their tax base, which consists of pollutants or polluting activities.
- Jean-Philippe Meloche, Fanny Tremblay-Racicot 
Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities
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imfgtoronto.bsky.social
IMFG Director Enid Slack was interviewed by The Economist to discuss what local autonomy New York City mayoral candidate Zohran Mamdani has in terms of the city budget.

www.economist.com/united-state...
Zohran Mamdani is promising lots of things he can’t actually do
A few reasons to be relaxed about the plans of the Democratic front-runner to be New York’s mayor
www.economist.com
imfgtoronto.bsky.social
"As economist Harry Kitchen and IMFG colleagues have explained: when one property pays too little tax, others must overpay to make up the difference. A general reassessment helps ensure everyone pays their fair share."

renxhomes.ca/why-ontario-...?

Alt text: Aerial view of homes and buildings
Why Ontario taxpayers should want a property value reassessment
GUEST SUBMISSION: If you pay property tax in Ontario, you have likely heard about the ongoing delay of the province-wide general reassessment. You may think that you are benefiting from this delay, bu...
renxhomes.ca
imfgtoronto.bsky.social
IMFG Fellow Alexandra Flynn argues that municipalities aren’t just service providers: they have the tools and authority to realize housing rights.

Human Rights Cities: Realizing the Right to Housing at the Municipal Scale - bit.ly/44hOYO5
Red-haired woman in white shirt standing in front of black backdrop.
imfgtoronto.bsky.social
IMFG Director Enid Slack was on the podcast Century of Cities. Listen as she talks about the fiscal future of Canadian cities.

www.thecenturyofcities.com/podcast-epis...
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imfgtoronto.bsky.social
Watch as the CAOs of York, Peel, and Durham regions discuss how they are navigating the impact of tariffs, the influx of refugees and asylum seekers, and the nexus between development charges and housing affordability.

imfg.org/research/doc...
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imfgtoronto.bsky.social
Does the advent of a land transfer tax reduce property sales volumes and prices? View 2024-25 Graduate Fellow in Municipal Finance and Governance Peter Wu's presentation of the effects of Toronto's 2008 land transfer tax on the local real estate market.

imfg.org/uploads/659/...
Text from introduction slide.
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Effect of Land Transfer Taxes on Real Estate Markets: Evidence from Toronto
Speaker: Peter Wu, 2024-25 Graduate Fellow in Municipal Finance and Governance
Moderator: Enid Slack, Director, Institute on Municipal Finance and Governance
June 10, 2025
@imfgtorotno #IMFGtalks
imfgtoronto.bsky.social
Zachary Spicer has covered smart cities and smart city competitions for us.

imfg.org/research/doc...
imfgtoronto.bsky.social
Missed the IMFG panel on eco-fiscal tools? Watch the video on how eco-fiscal tools, designed to reduce greenhouse gas emissions and pollution, are being used across Canada, featuring IMFG Visiting Scholar Jean-Philippe Meloche, Fanny Tremblay-Racicot, and Ben Dachis.

imfg.org/research/doc...
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imfgtoronto.bsky.social
Interested in keeping up with all the IMFG news, papers, and events? We cover municipal finance and governance in Canada and around the world.

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Reposted by IMFG
wellesleyinstitute.bsky.social
The two essays in this paper are great resources for anyone looking to understand the municipal role in harm reduction and mental well-being.
imfgtoronto.bsky.social
The Municipal Role in Mental Health: New paper examines how municipalities can better position themselves to effectively respond to mental health and addiction challenges and the need for further cooperation from other orders of government and local agencies.

imfg.org/report/the-m...
Who Does What Series
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The Municipal Role in Mental Health
Contributors: R. Marcus Hammond, Barb Fornssler, Elaine Hyshka, Kwame McKenzie, Rishika Wadehra, Sophie Baker, Jesse Rosenberg 
Editors: Gabriel Eidelman, Sonali Chakraborti, Dina Graser, Enid Slack
Logos: IMFG, Urban Policy Lab, U of T, School of Cities