Details about Jack M. Mintz

Workplace:

Department of Economics, University of Calgary, (more information at EDIRC)

Access statistics for papers by Jack M. Mintz.

Last updated 2012-11-10. Update your information in the RePEc Author Service.

Short-id: pmi365

---

Jump to Journal Articles Books Chapters

Working Papers

2008

1. Squeaky Hinges: Widening the Door to Canadian Cross-border Investment
   e-briefs, C.D. Howe Institute
2. What determines the use of holding companies and ownership chains?
   Working Papers, Oxford University Centre for Business Taxation View citations (15)

2007

3. Canada Is Missing Out On Global Capital Market Integration
   e-briefs, C.D. Howe Institute View citations (1)
4. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
   Working Papers, Oxford University Centre for Business Taxation

2006

5. 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 (6)
6. Incentives for public investment under fiscal rules
   Policy Research Working Paper Series, The World Bank View citations (8)

2005

7. Taxation and the Financial Structure of German Outbound FDI
   CESifo Working Paper Series, CESifo Group Munich View citations (40)

2004

8. Assessing Expenditure and Tax Reform Measures: A Review
   International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto
9. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
   International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations (7)
   See also Journal Article in International Tax and Public Finance (2004)

2003

10. Capital Mobility and Tax Competition: A Survey
    CESifo Working Paper Series, CESifo Group Munich View citations (58)
11. Corporation Tax Asymmetries and Firm-Level Investment in Canada
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations (1)
12. Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto View citations (27)
    Also in CESifo Working Paper Series, CESifo Group Munich (2001) View citations (15)
    See also Journal Article in Journal of Public Economics (2004)
13. Taxing Financial Activity
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto

2002

14. Taxation, SMEs and Entrepreneurship
    OECD Science, Technology and Industry Working Papers, OECD Publishing View citations (1)

2001

15. Taxation of Financial Intermediation Activities in Hong Kong
    Working Papers, Hong Kong Institute for Monetary Research

2000

16. Tax-Exempt Investors and the Asset Allocation Puzzle
    CESifo Working Paper Series, CESifo Group Munich
    Also in Working Papers, University of Toronto, Department of Economics (1998)
    See also Journal Article in Journal of Public Economics (2002)
17. Taxation of Investment and Finance in an International Setting: Implications for Tax Competition
    CoFE Discussion Paper, Center of Finance and Econometrics, University of Konstanz View citations (3)
18. Taxing issues with privatization: a checklist
    Policy Research Working Paper Series, The World Bank

1998

19. The Role of Allocation in a Globalized Corporate Income Tax
    IMF Working Papers, International Monetary Fund

1996

20. U.S. Interest Allocation Rules: Effects and Policy
    Departmental Working Papers, Rutgers University, Department of Economics
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (11)
    See also Journal Article in International Tax and Public Finance (1995)

1994

21. Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income
    CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (1)
    See also Journal Article in Journal of Public Economics (1996)

1992

22. Is There a Future for Capital Income Taxation?
    OECD Economics Department Working Papers, OECD Publishing View citations (9)

1991

23. Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)

1990

24. Strategic use of tax rates and credits in a model of international corporate income tax competition
    CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (8)
25. Taxing foreign income in capital-importing countries: Thailand's perspective
    Policy Research Working Paper Series, The World Bank

1989

26. An Empirical Study of the Impact of Corporate Taxation on the Debt Policy of Canadian Firms
    Working Papers, Queen's University, Department of Economics View citations (5)
27. Cash flow or income?: the choice of base for company taxation
    Policy Research Working Paper Series, The World Bank
    See also Journal Article in World Bank Research Observer (1991)
28. SMALL ENTERPRISES TAX POLICY: EFFECTS ON MARKET PRICE, INDUSTRY PROFITS AND ALLOCATIVE EFFICIENCY IN A DOMINANT FIRM MODEL
    Working Papers, John Deutsch Institute for the Study of Economic Policy View citations (2)
29. Tax holidays and investments
    Policy Research Working Paper Series, The World Bank View citations (1)

1987

30. Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later
    Working Papers, Queen's University, Department of Economics View citations (2)
31. An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics
    See also Journal Article in The Quarterly Journal of Economics (1988)
32. Taxation and Business Activity: A Survey
    Working Papers, Queen's University, Department of Economics View citations (3)

1986

33. Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues
    Working Papers, Queen's University, Department of Economics
34. The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics

1985

35. A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry
    Working Papers, Queen's University, Department of Economics
36. An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates
    Working Papers, Queen's University, Department of Economics View citations (2)

1984

37. Commodity Tax Competition Between Member States of a Federation
    Working Papers, Queen's University, Department of Economics View citations (14)
38. Commodity tax competition between member states of a federation: equilibrium and efficiency
    CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (6)
    See also Journal Article in Journal of Public Economics (1986)

1983

39. The User Cost of Capital With Imperfect Loss Offset Taxes
    Working Papers, Queen's University, Department of Economics

1982

40. Taxation, Inflation and the User Cost of Capital in Canada
    Working Papers, Queen's University, Department of Economics View citations (2)

1981

41. Corporate Taxation and the Cost of Holding Inventories
    Working Papers, Queen's University, Department of Economics View citations (1)
    See also Journal Article in Canadian Journal of Economics (1982)
42. On the Neutrality of Flow-of-Funds Corporate Taxation
    Working Papers, Queen's University, Department of Economics
    See also Journal Article in Economica (1983)

1980

43. A Note on Multiproduct Economies of Scale and Scope
    Working Papers, Queen's University, Department of Economics
44. Mixed Enterprises and State Equity Financing of Industry
    Working Papers, Queen's University, Department of Economics
45. Spanning and Financial Intermediation with Incomplete Markets
    Working Papers, Queen's University, Department of Economics

1979

46. Optimal Profit Taxation as a Means of Financial Intermediation Undertaken by the Government
    Working Papers, Queen's University, Department of Economics
47. Public-Private Mixed Enterprises: The Canadian Example
    Working Papers, Queen's University, Department of Economics
48. Risk Taking and Full Loss Offset Corporate Taxation with Interest Deductibility
    Working Papers, Queen's University, Department of Economics

Journal Articles

2009

1. The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
   C.D. Howe Institute Commentary, 2009, (295) View citations (3)

2008

2. Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
   C.D. Howe Institute Commentary, 2008, (273)
3. Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
   C.D. Howe Institute Commentary, 2008, (270) View citations (1)
4. Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note
   Canadian Public Policy, 2008, 34, (4), 519-520

2007

5. 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
   C.D. Howe Institute Commentary, 2007, (254) View citations (3)
6. Federal and Provincial Tax Reforms: Let's Get Back on Track
   C.D. Howe Institute Backgrounder, 2007, (102)

2005

7. Assessing Ontario's Fiscal Competitiveness
   Canadian Public Policy, 2005, 31, (1), 1-28

2004

8. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
   International Tax and Public Finance, 2004, 11, (4), 419-434 View citations (12)
   See also Working Paper (2004)
9. Corporate Tax Harmonization in Europe: It's All About Compliance
   International Tax and Public Finance, 2004, 11, (2), 221-234 View citations (11)
10. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada
    Journal of Public Economics, 2004, 88, (6), 1149-1168 View citations (62)
    See also Working Paper (2003)
11. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 View citations (15)

2003

12. Exploring Formula Allocation for the European Union
    International Tax and Public Finance, 2003, 10, (6), 695-711 View citations (20)

2002

13. European company tax reform: prospects for the future; company taxation and the internal market
    CESifo Forum, 2002, 3, (1), 3-9 View citations (3)
14. Tax-exempt investors and the asset allocation puzzle
    Journal of Public Economics, 2002, 83, (2), 195-215 View citations (2)
    See also Working Paper (2000)

2001

15. Editorial Note
    International Tax and Public Finance, 2001, 8, (4), 325-325

2000

16. Editorial Note
    International Tax and Public Finance, 2000, 7, (4), 381-381
17. The deductibility of provincial business taxes in a federation with vertical fiscal externalities
    Canadian Journal of Economics, 2000, 33, (3), 677-694 View citations (6)

1999

18. Globalization of the Corporate Income Tax: The Role of Allocation
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 389- View citations (9)

1998

19. Editorial Note
    International Tax and Public Finance, 1998, 5, (3), 243-243

1997

20. Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422]
    Journal of Public Economics, 1997, 64, (2), 287-287
21. Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach
    International Tax and Public Finance, 1997, 4, (3), 337-359 View citations (8)

1996

22. Editor's note
    International Tax and Public Finance, 1996, 3, (2), 119-119
23. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237
24. Optimality properties of alternative systems of taxation of foreign capital income
    Journal of Public Economics, 1996, 60, (3), 373-399 View citations (48)
    See also Working Paper (1994)
25. Transfer pricing rules and corporate tax competition
    Journal of Public Economics, 1996, 60, (3), 401-422 View citations (45)

1995

26. Corporation tax: a survey
    Fiscal Studies, 1995, 16, (4), 23-68 View citations (22)
27. L'exonération cumulative des gains en capital: Une évaluation
    Canadian Public Policy, 1995, 21, (s1), 13-26
28. Realization and Revenue Effects of Lifetime Capital Gains Exemptions
    Canadian Public Policy, 1995, 21, (s1), 174-192 View citations (2)
29. The Lifetime Capital Gains Exemption: An Evaluation
    Canadian Public Policy, 1995, 21, (s1), 1-12
30. U.S. interest-allocation rules: Effects and policy
    International Tax and Public Finance, 1995, 2, (1), 7-35 View citations (17)
    See also Working Paper (1996)

1994

31. The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting
    Journal of Public Economics, 1994, 55, (2), 233-255 View citations (5)

1993

32. On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country
    Journal of Public Economics, 1993, 51, (1), 75-96 View citations (24)

1991

33. Cash Flow or Income? The Choice of Base for Company Taxation
    World Bank Research Observer, 1991, 6, (2), 177-90 View citations (1)
    See also Working Paper (1989)
34. The Role of Wealth Taxation in the Overall Tax System
    Canadian Public Policy, 1991, 17, (3), 237-247
35. Wealth Taxation in Canada: An Introduction
    Canadian Public Policy, 1991, 17, (3), 227-236

1990

36. Corporate Tax Holidays and Investment
    World Bank Economic Review, 1990, 4, (1), 81-102 View citations (12)
37. Risk and Economic Policy
    Canadian Public Policy, 1990, 16, (3), 298-307

1988

38. An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates
    The Quarterly Journal of Economics, 1988, 103, (1), 225-31 View citations (13)
    See also Working Paper (1987)

1987

39. Marginal Effective Tax Rates for Capital in the Canadian Mining Industry
    Canadian Journal of Economics, 1987, 20, (1), 1-16 View citations (4)

1986

40. Commodity tax competition between member states of a federation: equilibrium and efficiency
    Journal of Public Economics, 1986, 29, (2), 133-172 View citations (131)
    See also Working Paper (1984)

1985

41. Public production and shadow pricing in a model of disequilibrium in labour and capital markets
    Journal of Economic Theory, 1985, 36, (2), 237-256 View citations (2)

1984

42. Shadow pricing of labour and capital in an economy with unemployed labour
    European Economic Review, 1984, 25, (2), 239-252 View citations (4)
43. Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada
    Canadian Journal of Economics, 1984, 17, (1), 62-79 View citations (17)
44. The Role and Design of the Corporate Income Tax
    Scandinavian Journal of Economics, 1984, 86, (2), 286-99 View citations (1)

1983

45. On the Neutrality of Flow-of-Funds Corporate Taxation
    Economica, 1983, 50, (197), 49-61 View citations (5)
    See also Working Paper (1981)

1982

46. Corporate Taxation and the Cost of Holding Inventories
    Canadian Journal of Economics, 1982, 15, (2), 278-93 View citations (2)
    See also Working Paper (1981)

1981

47. A note on multiproduct economies of scale and economies of scope
    Economics Letters, 1981, 8, (1), 29-33
48. Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility
    The Quarterly Journal of Economics, 1981, 96, (4), 631-42 View citations (7)

Books

2010

1. The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
   MIT Press Books, The MIT Press View citations (20)

Chapters

2001

1. Taxes, Efficiency and Economic Growth
   A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 95-133
2. Taxing Future Consumption
   A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 79-94 View citations (1)

2000

3. Corporations and Taxation: A Largely Private Matter?
   A chapter in Concentrated Corporate Ownership, 2000, pp 105-138

1993

4. Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents
   A chapter in Studies in International Taxation, 1993, pp 47-76 View citations (1)

1992

5. Tax Effects on the Cost of Capital
   A chapter in Canada-U.S. Tax Comparisons, 1992, pp 189-216 View citations (3)