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Published online by Cambridge University Press: 10 November 2009
Ontario's attempt in the 1970s to reform its system of local property taxation aimed to make the local tax system more equitable and efficient in the interest of allowing local governments greater autonomy to act within their own areas of responsibility. In trying to implement the programme, the government used a variety of means to inform local officials about the objectives of reform and to secure their co-operation in achieving it. These efforts failed and the province abandoned the field to local and regional governments, having concluded that the economic and political costs of provincially imposed reform outweighed any advantages to be derived from it. The outcome attested to the influence that local interests and institutions can exercise over provincial policy-making despite their legally subordinate position in the governmental hierarchy.
En 1970, l'Ontario a tenté de réformer son système de taxes foncières locales afin de rendre la taxation foncière plus équitable et plus efficace et de permettre aux gouvernements locaux d'agir en plus grande autonomie dans leur domaine de responsabilité. Au cours de sa tentative d'application de ce programme, le gouvernement s'est servi de divers moyens pour informer les fonctionnaires locaux des objectifs de la réforme et s'assurer leur collaboration dans son application. Ces efforts n'ont pas abouti, et la province a, en fin de compte, laissé aux gouvernements locaux et régionaux cette responsabilité, estimant que le coût politique et économique d'une réforme, imposée par la province, dépassait les avantages que l'on pouvait en tirer. Cette expérience a montré l'influence que les intérêts locaux et les institutions locales—qui sont légalement sous l'autorité du pouvoir provincial—peuvent exercer sur les décisions politiques provinciates.
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