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In December 2010, the AAMDC released its paper Cost Sharing Works: An Examination of Cooperative Intermunicipal Financing. The paper identifies cost sharing as preferable to revenue sharing as it is within the mandate of municipal government, and creates cost equity, cost effectiveness and cost efficiency. It also provides accountability to the taxpayer. Revenue sharing, in its various forms, sacrifices these principles.
Since then, the AAMDC has continued to provide tools and resources to members and the public on the importance of municipal revenues as they relate to service provision and infrastructure. In the latter part of 2013, the AAMDC developed editorial letters and talking points regarding the need to protect industrial taxation while promoting cost-sharing for benefits received.