Details about Richard M. Bird

E-mail:
Postal address:	International Tax Program Rotman School of Management University of Toronto 105 St. George Street Toronto, ON Canada M5S 3E6
Workplace:	Business Economics, Rotman School of Management, University of Toronto, (more information at EDIRC) International Studies Program, Andrew Young School of Policy Studies, Georgia State University, (more information at EDIRC)

Access statistics for papers by Richard M. Bird.

Last updated 2009-11-19. Update your information in the RePEc Author Service.

Short-id: pbi26

---

Jump to Journal Articles Edited books Chapters

Working Papers

2009

1. Subnational Taxes in Developing Countries: The Way Forward
   Working Papers, esocialsciences.com
   Also in Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2008)

2008

2. Tax Assignment Revisited
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
3. Tax Challenges Facing Developing Countries
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
   Also in Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2008) View citations
   Working Papers, esocialsciences.com (2008) View citations
   Working Papers, National Institute of Public Finance and Policy (2008) View citations
4. Tax Policy in Developing Countries: Looking Back and Forward
   Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
5. The BBLR Approach to tax Reform in Emerging Countries
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
6. The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
   Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
7. The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience
   Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

2007

8. Financial reforms in China and India: A comparative analysis
   Working Papers Series, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
9. Is a State VAT the Answer? What’s the Question?
   International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
10. Reforming Ontario’s Property Tax System: A Never-Ending Story?
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
11. Tax Effort: The Impact of Corruption, Voice and Accountability
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations
    Also in International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2007) View citations
    School of Economics and Finance Discussion Papers and Working Papers Series, School of Economics and Finance, Queensland University of Technology (2007) View citations
12. Tax Policy in Emerging Countries
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
    See also Journal Article in Environment and Planning C: Government and Policy (2008)

2006

13. Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
14. Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
    Also in International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2006) View citations
15. Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to be Harmonized?
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
16. Taxing Land and Property in Emerging Economies: Raising Revenue...and More?
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
17. Taxing consumption in Jamaica
    Community Affairs Research Working Paper, Federal Reserve Bank of Kansas City View citations
18. The Role of the Property Tax in Financing Rural Local Governments in Developing Countries
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

2005

19. Changing with the Times: Success, Failure and Inertia in Canadian Federal Arrangements, 1945-2002
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
20. China's Fiscal System: A Work in Progress
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
    Also in International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2005) View citations
21. Earmarking in Theory and Korean Practice
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
    Also in International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2005) View citations
22. Evaluating Public Expenditures: Does It Matter How They are Financed?
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
23. Expenditure-Based Equalization Transfers
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2004)
24. Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2005) View citations
25. Subsidiarity, Solidarity, and Asymmetry
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
26. Taxing Electronic Commerce: The End of the Beginning?
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
27. The Interregional Incidence of Public Budgets in Federations: Measurement Issues, Evidence from Canada, and Policy Relevance
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
28. Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2005) View citations

2004

29. A Tax Strategy for Ontario
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
30. Fiscal Aspects of Metropolitan Governance
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
31. Getting it Right: Financing Urban Development in China
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2004) View citations
32. Reconciling Diversity with Equality: The Role of Intergovernmental Fiscal Arrangements in Maintaining an Effective State in Canada
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
33. Societal Institutions and Tax Effort in Developing Countries
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2004) View citations
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto (2004) View citations
34. Taxing Consumption in Jamaica: The GCT and the SCT
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
    Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2004) View citations
35. The Fiscal Sustainability of the Greater Toronto Area
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations

2003

36. Administrative Dimensions of Tax Reform
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
37. Asymmetric Fiscal Decentralization: Glue or Solvent?
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
38. Fiscal Federalism in Russia: A Canadian Perspective
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
39. Fiscal Flows, Fiscal Balance, and Fiscal Sustainability
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
40. Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
41. Managing the Reform Process
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
42. Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
43. Taxing Alcohol in Africa: Reflections from International Experience
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations
44. The Dilemma of Decentralization in Colombia
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations

2002

45. Closing the Gap: Fiscal Imbalaces and Intergovernmental Transfers in Developed Federations
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
    See also Journal Article in Environment and Planning C: Government and Policy (2004)

2001

46. VATs in Federal States: Experiences and Emerging Possibilities
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University

2000

47. Intergovernmental Fiscal Relations: Universal Principles, Local Applications
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations

1999

48. Rethinking Subnational Taxes - A New Look at Tax Assignment
    IMF Working Papers, International Monetary Fund View citations

1997

49. Decentralisation Financiere et Pays en Developement: Concepts, Mesure et Evaluation
    Cahiers de recherche, Centre interuniversitaire de recherche en économie quantitative, CIREQ
    Also in Cahiers de recherche, Universite de Montreal, Departement de sciences economiques (1997)

1995

50. Intergovernmental fiscal relations and poverty alleviation in Viet Nam
    Policy Research Working Paper Series, The World Bank View citations

1994

51. Decentralizing infrastructure: for good or ill?
    Policy Research Working Paper Series, The World Bank View citations

1993

52. Fiscal decentralization and intergovernmental relations in transition economics: toward a systematic framework of analysis
    Policy Research Working Paper Series, The World Bank View citations
53. John F. Graham Memorial Lecture Series: Federal-Provincial Taxation In Turbulent Times
    Department of Economics at Dalhousie University working papers archive, Dalhousie, Department of Economics

1992

54. Financing local government in Hungary
    Policy Research Working Paper Series, The World Bank View citations

Undated

55. VAT in Ukraine: An Interim Report
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

Journal Articles

2008

1. Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability
   Economic Analysis and Policy (EAP), 2008, 38, (1), 55-71 View citations
2. Tax policy in emerging countries
   Environment and Planning C: Government and Policy, 2008, 26, (1), 73-86 View citations
   See also Working Paper (2007)

2007

3. An approach to metropolitan governance and finance
   Environment and Planning C: Government and Policy, 2007, 25, (5), 729-755

2005

4. Land and Property Taxation in 25 Countries: A Comparative Review
   CESifo DICE Report, 2005, 3, (3), 34-42 View citations
5. The limited role of the personal income tax in developing countries
   Journal of Asian Economics, 2005, 16, (6), 928-946 View citations

2004

6. Closing the gap: fiscal imbalances and intergovernmental transfers in developed federations
   Environment and Planning C: Government and Policy, 2004, 22, (1), 77-102 View citations
   See also Working Paper (2002)

2002

7. Intergovernmental Fiscal Transfers: International Lessons for Developing Countries
   World Development, 2002, 30, (6), 899-912 View citations

2001

8. E pluribus unum? Can fiscal federalism reconcile diversity and cohesion in fragmented states?
   Environment and Planning C: Government and Policy, 2001, 19, (2), 159-161
9. Fiscal arrangements for maintaining an effective state in Canada
   Environment and Planning C: Government and Policy, 2001, 19, (2), 163-187 View citations

2000

10. CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade
    International Tax and Public Finance, 2000, 7, (6), 753-761 View citations

1998

11. Dual VATs and Cross-Border Trade: Two Problems, One Solution?
    International Tax and Public Finance, 1998, 5, (3), 429-442 View citations

1994

12. Introduction
    International Tax and Public Finance, 1994, 1, (2), 167-168 View citations
13. Local finance and economic reform in Eastern Europe
    Environment and Planning C: Government and Policy, 1994, 12, (3), 263-276

1992

14. Taxing tourism in developing countries
    World Development, 1992, 20, (8), 1145-1158 View citations

1991

15. The Taxation of Personal Wealth in International Perspective
    Canadian Public Policy, 1991, 17, (3), 322-334

1989

16. Taxation in Papua New Guinea: Backwards to the future?
    World Development, 1989, 17, (8), 1145-1157 View citations
17. The Incidence of Indirect Taxes on Low-Income Households in Jamaica
    Economic Development and Cultural Change, 1989, 37, (2), 393-409 View citations

1987

18. A new look at indirect taxation in developing countries
    World Development, 1987, 15, (9), 1151-1161 View citations
19. Federalism and Regional Disparities: A Review Essay
    Canadian Public Policy, 1987, 13, (3), 380-383

1986

20. On measuring fiscal centralization and fiscal balance in federal states
    Environment and Planning C: Government and Policy, 1986, 4, (4), 389-404 View citations

1984

21. Tax Harmonization and Federal Finance: A Perspective on Recent Canadian Discussion
    Canadian Public Policy, 1984, 10, (3), 253-266 View citations

1983

22. Local Response to Intergovernmental Fiscal Transfers: The Case of Colombia
    Public Finance = Finances publiques, 1983, 38, (3), 429-39
23. Redesigning intergovernmental transfers: a Colombian example
    Environment and Planning C: Government and Policy, 1983, 1, (4), 461-473

1980

24. Income Redistribution through the Fiscal System: The Limits of Knowledge
    American Economic Review, 1980, 70, (2), 77-81 View citations

1976

25. The Incidence of the Property Tax: Old Wine In New Bottles?
    Canadian Public Policy, 1976, 2, (s1), 323-334 View citations

1971

26. The Public Finances and the Technological Revolution: Comments
    Public Finance = Finances publiques, 1971, 26, (2), 159-67
27. The Value Added Tax: Critique of a Review
    Journal of Economic Literature, 1971, 9, (4), 1167-73
28. Wagner's o Law' of Expanding State Activity
    Public Finance = Finances publiques, 1971, 26, (1), 1-26 View citations

1970

29. Income Distribution and Tax Policy in Colombia
    Economic Development and Cultural Change, 1970, 18, (4), 519-35 View citations

Edited books

2005

1. Fiscal Reform in Colombia: Problems and Prospects, vol 1
   MIT Press Books, The MIT Press

Chapters

2001

1. Tax Policy and Tax Research in Canada
   A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 59-78 View citations