This book examines the Canadian province of Ontario's 1998 attempt to reform its property tax laws and provides strategies—such as restructuring education finance and introducing a new form of business taxation, at both the provincial and local levels—to help policy makers design a better future.

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Richard M. Bird is professor emeritus at the Rotman School of Management and senior fellow at the Institute for Municipal Finance and Governance at the Munk School of Global Affairs, University of Toronto. His research interests include tax policy and administration, local and regional finance, and intergovernmental fiscal relations.
Enid Slack is director of the Institute on Municipal Finance and Governance at the Munk School of Global Affairs, University of Toronto. She is recognized internationally for her research on property taxes and other aspects of municipal finance.
Almos Tassonyi is adjunct professor, Department of Economics, Ryerson University.Formerly senior economist, Provincial-Local Finance Division, Ontario Ministry of Finance, his research includes the economic history of local public finance, local taxation, and borrowing and budgeting policy.

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