Professor Emeritus
Contact Information
705-745-7203
Email: hkitchen@trentu.ca
Recent Appointment and Award
2017 - Appointed as Visiting Scholar, Institute on Municipal Finance and Governance, Munk School of Global Affairs, University of Toronto
2013 - Awarded a Queens Diamond Jubilee medal for contributions to research on municipal finance and governance (awarded through the Federation of Canadian Municipalities).
PUBLICATIONS (since 2000)
Books
- Local Public, Fiscal and Financial Governance: An International Perspective, co-authored with Brian Dollery, Melville McMillan and Anwar Shah, Palgrave-Macmillan, 2020, 324 pages.
- Local Public Finance and Economics: An International Perspective, co-authored with Melville McMillan and Anwar Shah, Palgrave-Macmillan, 2019, 517 pages.
- Financing Education and Training in Canada, Second Edition, co-authored with Douglas Auld, Canadian Tax Foundation, Toronto, Ontario, 2006, 150 pages.
- Municipal Revenue and Expenditure Issues in Canada, Canadian Tax Foundation, Toronto, 2002, 350 pages.
- Canadian Tax Policy, third edition, co-authored with Robin Boadway, Canadian Tax Foundation, Toronto, 1999, 504 pages
Articles/Papers/Monographs
- “Changing Demographics and Its Impact on City Spending and Finances,” co-authored with Bill Hughes, (forthcoming in 2020) in IMFG Papers on Municipal Finance and Governance Series, University of Toronto. Will be available at http://munkschool.utoronto.ca/imfg/resources/
- “Age based service demands in Canada: municipal responsibility and financing”, Local Government Studies, fall 2020, available at https://doi.org/10.1080/03003930.2020.1802252
- “Ontario’s Downward Trend for Fuel Tax Revenue: Will Road Pricing Fill the Gap? a report for the Residential and Civil Construction Alliance of Ontario, November 2019, available at www.rccao.com
- “Property Taxes in Canada: Current Issues and Future Prospects”, co-authored with Enid Slack and Tomas Hachard, in MFG Perspectives Series, Number 27, fall 2019, University of Toronto: available at http://munkschool.utoronto.ca/imfg/resources/
- “Financing Canadian Cities: It is time to diversify revenues”, Public Sector Digest, September 2017, pp 26-30.
- “Paying for Water in Ontario’s Cities: Past, Present, and Future”, in IMFG Papers on Municipal Finance and Governance Series, University of Toronto, November 2017. Available at http://munkschool.utoronto.ca/imfg/resources/
- “Financing City Parks in Canada: What Might be Done?” a paper prepared for Park People, Toronto, March 2017. Available at https://parkpeople.ca/park-people-reports
- “New Tax Sources for Canada’s Largest Cities” co-authored with Enid Slack, published in MFG Perspectives Series, Number 15, fall 2016, University of Toronto: available at http://munkschool.utoronto.ca/imfg/resources/
- “More Tax Sources for Canada’s Largest Cities: Why, What, and How?” co-authored with Enid Slack. Published in the IMFG Papers on Municipal Finance and Governance Series, No. 27, June 2016, University of Toronto: available at http://munkschool.utoronto.ca/imfg/resources/
- “Bringing sustainability to Ontario’s water systems: A quarter-century of progress, with much left to do”, a study for the Ontario Sewer and Watermain Construction Association, co-authored with Michael Fenn, May 2016, available at www.OSWCA.org.
- “Is ‘Charter-City Status’ A Solution for Financing City Services in Canada or Is That A Myth?”, The School of Public Policy, SSP Research Papers, University of Calgary, Vol. 9, Issue 2, January 2016.
- “It is Time to Increase the Provincial Gas Tax”, Public Sector Digest, fall 2015, pp 29-31.
- “A Case for Increasing Provincial Fuel Taxes (on a temporary basis)”, a report for the Residential and Civil Construction Alliance of Ontario, July 2015, available at www.rccao.com
- “No Seniors’ Specials: Financing Municipal Services in Aging Communities”, Institute for Research on Public Policy (IRPP), Montreal, No. 51, February 2015, available at www.irpp.org/research/faces-of-aging/
- “Taxing Motor Gas and Diesel Fuel in the GTHA. Will This Generate Sufficient Revenue?” a report for the Residential and Civil Construction Alliance of Ontario, June 2014, available at www.rccao.com
- “Financing City Services: Part I: Operating Expenditures” a report for the Manning Foundation for Democratic Education, Calgary, October 10, 2013. Available at http://www.manningfoundation.org/our-work
- “Financing City Services: Part II: Capital Expenditures” a report for the Manning Foundation for Democratic Education, Calgary, October 10, 2013. Available at http://www.manningfoundation.org/our-work
- “Financing Roads and Public Transit in the Greater Toronto and Hamilton Area”, a report for the Residential and Civil Construction Alliance of Ontario, c-authored with Robin Lindsey, January 15, 2013, available at www.rccao.com
- “Property Taxes and Competitiveness in British Columbia”, a report prepared for the BC Expert Panel on Business Tax Competitiveness, May 2012, co-authored with Enid Slack, available at www.fin.gov.bc.ca/docs/expert_panel_submissions/Business%20Property%20TaxCompetitiveness%20Report.pdf
- “Ontario’s Reassessment Cycle and Phase-In: A Critical Examination”, Instit-News, Institute of Municipal Assessors, January 2009, pp. 4-7.
- “Tax and Spend: Improving the efficiency and accountability of taxation in HRM”, completed for the Atlantic Institute for Market Studies (Halifax), February, 2008, 32 pages – available at www.aims.ca
- “Financing Public Transit and Transportation in the Greater Toronto Area and Hamilton: Future Initiatives”, a report completed for the Residential and Civil Construction Alliance of Ontario (Toronto), January 2008, 75 pages - available at www.rccao.com
- “Financing Water and Sewer Systems in the GTA: What Should Be Done?” a report prepared for the Residential and Civil Construction Alliance of Ontario, July 2007, available at www.rccao.com
- “Restructuring the Canadian Federation: Lessons for Other Countries”, co-authored with Robin Boadway and Jean-Francois Tremblay, a paper prepared for the International Collaboration Projects Conference organized by the Economic and Social Research Institute (Cabinet Office, Japan), Tokyo, Japan, March 12, 2007, available at http://www.esri.go.jp/jp/workshop/070706/09_01_01.pdf
- “A State of disrepair: How to Fix the Financing of Municipal Infrastructure in Canada”, Commentary C.D. Howe Institute, Toronto, December 2006, 22 pages, available at http://www.cdhowe.org/pdf/commentary_241.pdf
- “Municipal Infrastructure Financing: A Prescription for the Future’, a paper prepared for Infrastructure Canada, Ottawa, February 2006 - available at http://www.trentu.ca/economics/WorkingPaper/Kitchen_060206.pdf
- “Property Taxation: Issues in Implementation”, a paper prepared for the Consortium for Economic Policy Research and Advice (CEPRA), Association of Universities and Colleges of Canada, March 2005, 37 pages – available at www.iigr.ca/iigr.php/site/publication_detail?publication=361
- “Local Taxation in Selected Countries: A Comparative Examination”, a paper prepared for the Consortium for Economic Policy Research and Advice (CEPRA), Association of Universities and Colleges of Canada, December, 2004, 45 pages – available at www.iigr.ca/iigr.php/site/publication_detail?publication=347
- “Financing City Services: A Prescription for the Future”, a paper in the AIMS ‘Urban Future Series’, Atlantic Institute for Market Studies, September 2004, (Halifax, Nova Scotia) 48 pages – available at www.aims.ca
- “Financing Canadian Cities in the Future?” a paper prepared for the City Futures Conference, Chicago, May 21, 2004, 18 pages – available at www.uic.edu/cuppa/cityfutures/program.html#papers
- “Special Study: New Finance Options for Municipal Governments”, Canadian Tax Journal, Vol. 51, No. 6, 2003, pp. 2215-2275 (co-authored with Enid Slack).
- “Physical Infrastructure and Financing”, research paper 44 for the Panel on the Role of government in Ontario, available at http://www.law-lib.utoronto.ca/investing/index.htm, December 4, 2003, 93 pages.
- “Canadian Municipalities: Fiscal Trends and Sustainability”, Canadian Tax Journal, Vol. 50, No. 1, 2002, pp. 156-180.
- “Municipal Finance in a New Fiscal Environment”, Commentary in the Urban Paper Series, C.D. Howe Institute, Toronto, November 2000, 24 pages.
Chapters in Books and Conference Reports (since the mid-1980's)
- “Beyond the Property Tax: What Taxes for Large Cities?” In Enid Slack, Lisa Philipps, Lindsay M. Tedds, and Heather L. Evans (eds.), Funding the Canadian City, pp.75-95. Toronto: Canadian Tax Foundation and Institute on Municipal Finance and Governance, 2019.
- “A Fiscal Federalism Framework for Financing Infrastructure”, co-authored with Robin Boadway, chapter 5 in Canadian Federalism and Infrastructure, edited by John R. Allan, David L.A. Gordon, Kyle Hanniman, Andre Juneau and Robert A. Young, McGill-Queen’s University Press, 2018.
- “Paying for Water in Ontario’s Cities: where have we come from and where should we go?” in Bird, Richard, M. and Enid Slack, Financing Infrastructure: Who Should pay? pp. 54-86, Toronto: McGill-Queen’s University Press, 2017.
- “Property Tax: A Situation Analysis and Overview”, in A Primer on Property Tax Administration and Policy, First Edition, edited by William J. McCluskey, Gary C. Cornia and Lawrence C. Walters, John Wiley & Sons Ltd., 2013, ch. 1.
- “Canada: Governance and Finance of the Greater Toronto Area and Metro Vancouver” chapter 3 in Finance and Governance of Metropolitan Areas in Federal Systems, edited by Enid Slack and Rupak Chattopadhyay, Oxford University Press, 2013.
- “Municipal Taxes and User Fees” (co-authored with Almos Tassonyi), Tax Policy in Canada, edited by Heather Kerr, Ken McKenzie and Jack Mintz, (Canadian Tax Foundation, Toronto, 2012), ch. 9.
- “International Experience with Municipal Reform”, in Monitoring of the Implementation of Municipal Reform, Consortium for Economic Policy Research and Advice (Moscow, 2006), ch. 5, pp. 324-374.
- “International Experience with Delivering Municipal Services”, in Monitoring of the Implementation of Municipal Reform, Consortium for Economic Policy Research and Advice (Moscow, 2006), ch. 6, pp. 375-423.
- “Providing Public Services in Remote Areas” (co-authored with Enid Slack), in Perspectives on Fiscal Federalism, edited by Richard M. Bird and Francois Vaillancourt, World Bank Institute (Washington, D.C.; 2006), ch. 7, pp. 123-140.
- “Local Government Enterprises”, in Perspectives on Fiscal Federalism, edited by Richard M. Bird and Francois Vaillancourt, World Bank Institute (Washington, D.C.; 2006), ch. 8, pp. 141-174.
- “Grants to smaller Urban Areas”, in The Theory and Practice of Intergovernmental Grants”, edited by Robin Boadway and Anwar Shah, the World Bank Institute, (Washington, D.C., 2006), ch. 17. pp. 483-510.
- “Local Taxation in Selected Countries: A Comparative Examination”, in Problems of Reforming Local Self-Governance, edited by N. Glavatskaya, K. Mezentseva, and S. Serianova, (Moscow: Consortium for Economic Policy Research and Advice, 2005), ch. 10, pp. 322-364.
- “Property Taxation: Issues in Implementation”, in Problems of Reforming Local Self-Governance, edited by N. Glavatskaya, K. Mezentseva, and S. Serianova, (Moscow: Consortium for Economic Policy Research and Advice, 2005), ch. 12, pp. 387-420.
- “Local and Metropolitan Finance”, in Local Public Finance and Governance, edited by Anwar Shah and Chunli Shen, (Washington: D.C., published for the World Bank by CITIC Publishing House, 2005), pp. 134-175.
- “Financing Local Government Capital Investment”, in Local Public Finance and Governance, edited by Anwar Shah and Chunli Shen, (Washington: D.C., published for the World Bank by CITIC Publishing House, 2005), pp. 296-326.
- “Delivering Local/Municipal Services”, in Local Public Finance and Governance, edited by Anwar Shah and Chunli Shen, (Washington: D.C., published for the World Bank by CITIC Publishing House, 2005), pp. 338-369.
- “Delivering Local/Municipal Services” in Public Services Delivery, edited by Anwar Shah, (Washington: D.C. The World Bank, 2005), chapter 5, pp. 117-152.
- “Financing Cities and Fiscal Sustainability” in Paying for Cities: The Search for Sustainable Municipal Revenues, edited by Paul Boothe, (Edmonton: Institute for Public Economics, University of Alberta, 2003) pp. 19-36.
- “Municipalities: Status and Responsibilities, Budgeting and Accounting”, in Analysis of Revenues and Expenses of Local Budgets, edited by N. Glavatskaya, Institute for the Economy in Transition, Moscow, Russia, 2003, at 146-172.
- “Provinces and Municipalities, Universities, Schools and Hospitals: Recent Trends and Funding Issues” in Canada: The State of the Federation 1999/2000, edited by Harvey Lazar, McGill-Queen’s University Press, Kingston, 2000, pp. 295-336
Papers/Reports/Studies Commissioned
- “Municipal Property Tax Issues in the City of Saint John”, a report prepared for the City of Saint John, co-authored with Enid Slack, August 207
- “Municipal Property Taxation in Nova Scotia”, prepared for the Property Valuation Services Corporation, the Union of Nova Scotia Municipalities and the Association of Municipal Administrators, April 2014, co-authored with Enid Slack. Available at www.pvsc.ca/en/home/partners/municipal-property-taxation-in-nova-scotia.aspx
- “Meaning, Measuring and Interpreting Ability to Pay in Municipal Finance”, a report prepared for the Corporation of the City of London, Ontario, February, 2014.
- “Canadian Municipalities and the Recent Recession: What Have We Learned?” April 2013, available at www.trentu.ca/economics/papers.php
- “Sustainable Funding for Large Urban Municipalities”, a report prepared for the Large Urban Mayors’ Caucus of Ontario (LUMCO), March 2013, 97 pages.
- “Form Should Follow Function: A Municipal Governance Structure for Abbotsford”, a discussion paper prepared for the City of Abbotsford, June, 2011, 26 pages.
- “Calculation of a Capital Cost Charge for Fire, Parks and Recreation, Library and Growth-Related Studies in the Halifax Regional Municipality”, a report completed for the Halifax Regional Municipality, May, 2011, 64 pages (co-authored with Enid Slack).
- “Property Taxes in Metro Vancouver and Other Regions of Canada”, a report prepared for Translink, May, 2011(co-authored with Enid Slack), 32 pages.
- “Economic and Financial Impact Analysis of Cameco in Port Hope and Northumberland County:” a report prepared for Camceo, Port Hope, November 2, 2010, 41 pages
- “Principles and Best Practices for Funding, Financing, and Cost Sharing Metro Vancouver’s Municipal Services”, a discussion paper completed for Metro Vancouver, May 16, 2010, 182 pages.
- “Establishing the Appropriate Base for Apportioning the Costs of Social Services, Social Housing, and Land Ambulance Across the City of Guelph and County of Wellington”, a report prepared for the City of Guelph, September 8, 2009, 35 pages.
- “Options for Financing Services and Infrastructure in the City of Saint John”, a report prepared for the City of Saint John, June 2009 (co-authored with Enid Slack), 47 pages.
- Provincial and Federal Government Revenue Generated in York Region’, a report prepared for the Regional Municipality of York, October 23, 2008, 21 pages.
- “A Comparative Analysis of Municipal Spending and Property Taxation in Selected Municipalities in Peterborough and Hastings Counties”, a report prepared for the Municipality of Havelock-Belmont-Methuen, July 24, 2008, 33 pages.
- “Economic and Financial Impact Analysis of The Bruce Power Generation Facility in Kincardine”, a report completed for Golder Associates, Mississauga, November 2007, 82 pages.
- “Economic and Financial Impact Analysis of A Potential Nuclear Power Generation Facility in the Nanticoke Area”, a report completed for Haldimand County Council, October, 2007, 27 pages.
- “Comparative Review of Municipal and Education Financing Systems”, a report completed for the Regional Municipality of Peel, August 2007, 44 pages.
- “Roles, Responsibilities, Resources, and Relationships”, a paper prepared for the Provincial and Territorial Municipal Associations in Canada, co-authored with Enid slack, Melville McMillan, and Francois Vaillancourt, June 15, 2007.
- “Infrastructure Charges Study”, a study prepared for the Regional Municipality of Halifax (co-authored with Enid Slack and SGE Acres, Inc.), September 2006, 60 pages.
- “Economic and Financial Impact Analysis of Cameco and Zircatec in Port Hope and Northumberland County”, a paper prepared for Cameco, Port Hope, July 21, 2006, 37 pages.
- “Trends in Public Finance in Canada”, co-authored with Enid slack, a paper prepared for the Federation of Canadian Municipalities, May 24, 2006, 15 pages.
- “Municipal Infrastructure Financing: A Prescription for the Future”, a paper prepared for Infrastructure Canada, Feb. 6, 2006, 98 pages.
- “International Experience with Municipal Reform”, a paper prepared for the Consortium for Economic Policy Research and Advice (CEPRA), Association of Universities and Colleges of Canada, December, August 23, 2005, 48 pages.
- “International Experience with Delivering Municipal Services”, a paper prepared for the Consortium for Economic Policy Research and Advice (CEPRA), Association of Universities and Colleges of Canada, December, June 29, 2005, 48 pages.
- “Financing Local Government Operating and Capital Spending: What May Be Learned from International Experience”, a paper prepared for a World Bank Institute (Washington, D.C.) seminar on “Local Governance in Kyrgyz Republic: Priorities and Approaches”, September 2004, 57 pages.
- “Local and Metropolitan Finance”, a paper prepared for the World Bank Institute (Washington, D.C.) and used in an International Seminar on Local Public finance and Governance, Dali, China, July 2004, 45 pages.
- “Delivering Local/Municipal Services”, a paper prepared for the World Bank Institute (Washington, D.C.) used in i) an International Seminar on Local Public finance and Governance, Dali, China, July 2004; and ii) a seminar on “Local Governance in Kyrgyz Republic: Priorities and Approaches”, September 2004, 31 pages.
- “Financing Local Government Capital Investment”, a paper prepared for the World Bank Institute (Washington, D.C.) and used in an International Seminar on Local Public finance and Governance, Dali, China, July 2004, 33 pages.
- “Expenditure Responsibilities, Finance, Structure, and Service Delivery in Municipal Governments in Canada”, a paper prepared for a Russian Study Tour on Municipal Government, June 19, 2004.
- “Issues of Relevance for Property Taxation and Equalization”, a paper prepared for the Federal-Provincial Equalization branch of Department of Finance, Ottawa, June 27, 2003.
- “Economic Impact Analysis”, a workbook for EDCO, Ontario’s Economic Development Network, December 2002
- “The Consortium for Economic Policy Research and Advice (CEPRA) on Research Activities: In Support of the ‘Concept of Government Budget Expenditures Policy’”, with Barry Carin, David Good and Harry Swain, for a joint Russian-Canadian government funded project, November 2002, 109 pages.
- “Cities and Their Fiscal Role in the New Economy”, a paper prepared for the ‘Community, University, Research Consortium’, Kitchener, June 25, 2002, 19 pages.
- “Financing Municipal Infrastructure in Ontario”, a report prepared for the Construction Workers Union, Local 183, Toronto, June, 2002, 26 pages.
- “Municipal Spending and Finance: Recent Trends and A Prescription for the Future”, a paper prepared for the Federation of Canadian Municipalities, May 7, 2002, 25 pages.
- “Municipal Structure and Restructuring”, a paper prepared for the City of Fort St. John, British Columbia, April 9, 2002, 41 pages.
- “Options for Fiscal Tools in Support of Urban Sustainability”, co-authored with Enid Slack, a paper prepared for the National Round Table on the Environment and the Economy, October 25, 2001.
- “Property Taxes in Toronto: A National and International Comparison” (co-authored with Enid Slack), a report prepared for the Finance Department, City of Toronto, February 7, 2001
- “Models of Decision-Making and Collaboration (for Local Government) in Federalist Systems”, a paper prepared for the Ontario Ministry of Intergovernmental Affairs, Federal/Provincial/ Local Linkages, Toronto, February 6, 2001.
- “Report to the Governance Committee: Regional Municipality of Durham”, co-authored with W. Douglas Armstrong, January 11, 2000.
- “Estimated Financial Impact of the Potential Separation of The Township of Georgian Bay from the District of Muskoka: An Alternative to the Financial Analysis Accompanying The Restructuring Proposal for the Townships of The Archipelago and Georgian Bay”, a report prepared for the District of Muskoka, Bracebridge, January 24, 2001.
- “Municipal Unconditional Grant and Governance Models: A Review and Evaluation”, a report prepared for the Ontario Ministry of Finance, Ontario, August 30, 2000.
Current as of September 2020