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- 1. Property taxes relative to income ArchivedArticles and reports: 75-001-X200510313137Geography: CanadaDescription:
Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.
Release date: 2005-06-20 - 2. Housing costs of elderly families ArchivedArticles and reports: 75-001-X200410713124Geography: CanadaDescription:
This article examines housing costs within the context of income and assets, focusing on elderly homeowners but including younger families and renters for comparison. The low-income dimension is also explored.
Release date: 2004-09-21 - 3. Property taxes ArchivedArticles and reports: 75-001-X200310713094Geography: CanadaDescription:
This paper examines the burden of property tax by province and household income and how property tax increases the inequality of family income.
Release date: 2003-09-17 - 4. Different Perspectives on the Rate of Inflation, 1982-2000: The Impact of Homeownership Costs ArchivedArticles and reports: 62F0014M2003016Geography: CanadaDescription:
For a long time, the Consumer Price Index (CPI) has been the most commonly referenced measure of inflation. However, it is not generally perceived how sensitive the CPI is to the measurement of price change for owned accommodation. The relative importance of the homeownership component in the CPI and the movement of that component are critically dependent on the choice of concept for estimating homeownership costs. However, there is no one concept that is generally agreed upon by official statistical agencies. As part of an ongoing research program into major issues involved in the construction of consumer price indexes, analytical indexes of consumer prices based on different treatments of owned accommodation are updated in this publication for the period 1995 to 2000.
This paper presents seven alternative homeownership series based on four different concepts, including one based on the current concept used in the official CPI. Series are also shown for higher-level aggregates, including indexes at the All-items level. All of these higher-level aggregates differ only in their owned accommodation components, for all aggregates and all other components are based on the official concept.
Release date: 2003-04-10 - 5. Housing Depreciation in the Canadian CPI ArchivedArticles and reports: 62F0014M2001015Geography: CanadaDescription:
The Canadian Consumer Price Index (CPI) applies a version of the user cost approach to measure the cost of home ownership. Because this approach specifically estimates the costs of using owned accommodation and not those faced by tenants, the measure includes a "replacement cost" (or depreciation) component. Depreciation is the only component in the CPI that is not an out-of-pocket expense. Consequently, economists face a unique set of methodological challenges when measuring depreciation.
Between 1949 and 1997, the annual housing depreciation rate used in the CPI was 2%. Statistics Canada adopted the rate from a study that analysed U.S. Federal Housing Administration field appraisal data from 1939.
This study argues that there is evidence that the 2% depreciation rate is too high to continue to use in the future. Consider that: 1) other Canadian studies show an upper bound of 1.7%, with a median estimate of 1.5%; 2) other statistical agencies use lower rates; and 3) every academic study over the past 40 years has arrived at a lower rate. As a consequence of this study and the existing supporting evidence, the depreciation rate in the Canadian CPI was lowered to 1.5% effective January 1998.
Release date: 2001-11-28 - 6. Recent trends in taxes internationally ArchivedArticles and reports: 75-001-X20010015610Geography: CanadaDescription:
This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.
Release date: 2001-03-23
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- 1. Property taxes relative to income ArchivedArticles and reports: 75-001-X200510313137Geography: CanadaDescription:
Local government revenues are increasingly perceived as inadequate to fund the program responsibilities of municipalities. Property taxes (residential and non-residential) are by far the most important revenue source, accounting for 35% in 2003 (up from 30% in 1988). But, residential property taxes are commonly viewed as regressive in relation to income. This study uses the 2001 Census of Population to quantify the regressiveness of residential property taxes in Canadian municipalities, and to examine whether regressive taxes are generally attributable to lower-income seniors living in high-priced homes.
Release date: 2005-06-20 - 2. Housing costs of elderly families ArchivedArticles and reports: 75-001-X200410713124Geography: CanadaDescription:
This article examines housing costs within the context of income and assets, focusing on elderly homeowners but including younger families and renters for comparison. The low-income dimension is also explored.
Release date: 2004-09-21 - 3. Property taxes ArchivedArticles and reports: 75-001-X200310713094Geography: CanadaDescription:
This paper examines the burden of property tax by province and household income and how property tax increases the inequality of family income.
Release date: 2003-09-17 - 4. Different Perspectives on the Rate of Inflation, 1982-2000: The Impact of Homeownership Costs ArchivedArticles and reports: 62F0014M2003016Geography: CanadaDescription:
For a long time, the Consumer Price Index (CPI) has been the most commonly referenced measure of inflation. However, it is not generally perceived how sensitive the CPI is to the measurement of price change for owned accommodation. The relative importance of the homeownership component in the CPI and the movement of that component are critically dependent on the choice of concept for estimating homeownership costs. However, there is no one concept that is generally agreed upon by official statistical agencies. As part of an ongoing research program into major issues involved in the construction of consumer price indexes, analytical indexes of consumer prices based on different treatments of owned accommodation are updated in this publication for the period 1995 to 2000.
This paper presents seven alternative homeownership series based on four different concepts, including one based on the current concept used in the official CPI. Series are also shown for higher-level aggregates, including indexes at the All-items level. All of these higher-level aggregates differ only in their owned accommodation components, for all aggregates and all other components are based on the official concept.
Release date: 2003-04-10 - 5. Housing Depreciation in the Canadian CPI ArchivedArticles and reports: 62F0014M2001015Geography: CanadaDescription:
The Canadian Consumer Price Index (CPI) applies a version of the user cost approach to measure the cost of home ownership. Because this approach specifically estimates the costs of using owned accommodation and not those faced by tenants, the measure includes a "replacement cost" (or depreciation) component. Depreciation is the only component in the CPI that is not an out-of-pocket expense. Consequently, economists face a unique set of methodological challenges when measuring depreciation.
Between 1949 and 1997, the annual housing depreciation rate used in the CPI was 2%. Statistics Canada adopted the rate from a study that analysed U.S. Federal Housing Administration field appraisal data from 1939.
This study argues that there is evidence that the 2% depreciation rate is too high to continue to use in the future. Consider that: 1) other Canadian studies show an upper bound of 1.7%, with a median estimate of 1.5%; 2) other statistical agencies use lower rates; and 3) every academic study over the past 40 years has arrived at a lower rate. As a consequence of this study and the existing supporting evidence, the depreciation rate in the Canadian CPI was lowered to 1.5% effective January 1998.
Release date: 2001-11-28 - 6. Recent trends in taxes internationally ArchivedArticles and reports: 75-001-X20010015610Geography: CanadaDescription:
This article provides an overview of changes between 1980 and 1997 in various taxes in the G-7 and OECD countries.
Release date: 2001-03-23
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