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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 2014-05-25. Update your information in the RePEc Author Service.

Short-id: pmi365


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Working Papers

2008

  1. Squeaky Hinges: Widening the Door to Canadian Cross-border Investment
    e-briefs, C.D. Howe Institute Downloads
  2. What determines the use of holding companies and ownership chains?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (18)

2007

  1. Canada Is Missing Out On Global Capital Market Integration
    e-briefs, C.D. Howe Institute Downloads View citations (2)
  2. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (1)

2006

  1. 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 Downloads View citations (6)
    See also Journal Article in National Tax Journal (2006)
  2. Incentives for public investment under fiscal rules
    Policy Research Working Paper Series, The World Bank Downloads View citations (13)

2005

  1. Capital mobility and tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (34)
    See also Journal Article in Foundations and Trends(R) in Microeconomics (2005)
  2. Taxation and the Financial Structure of German Outbound FDI
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (44)

2004

  1. 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 Downloads
  2. 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 Downloads View citations (10)
    See also Journal Article in International Tax and Public Finance (2004)

2003

  1. Capital Mobility and Tax Competition: A Survey
    CESifo Working Paper Series, CESifo Group Munich Downloads View citations (55)
  2. 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 Downloads View citations (1)
  3. 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 Downloads View citations (27)
    Also in CESifo Working Paper Series, CESifo Group Munich (2001) Downloads View citations (19)

    See also Journal Article in Journal of Public Economics (2004)
  4. Taxing Financial Activity
    International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto Downloads

2002

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

2001

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

2000

  1. Tax-Exempt Investors and the Asset Allocation Puzzle
    CESifo Working Paper Series, CESifo Group Munich Downloads
    Also in Working Papers, University of Toronto, Department of Economics (1998) Downloads

    See also Journal Article in Journal of Public Economics (2002)
  2. Taxation of Investment and Finance in an International Setting: Implications for Tax Competition
    CoFE Discussion Paper, Center of Finance and Econometrics, University of Konstanz Downloads View citations (3)
  3. Taxing issues with privatization: a checklist
    Policy Research Working Paper Series, The World Bank Downloads

1998

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

1996

  1. 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) Downloads View citations (3)

    See also Journal Article in International Tax and Public Finance (1995)

1994

  1. 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) Downloads View citations (1)
    Also in CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads

    See also Journal Article in Journal of Public Economics (1996)

1992

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

1991

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

1990

  1. 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)
  2. Taxing foreign income in capital-importing countries: Thailand's perspective
    Policy Research Working Paper Series, The World Bank Downloads

1989

  1. 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)
  2. Cash flow or income?: the choice of base for company taxation
    Policy Research Working Paper Series, The World Bank Downloads
    See also Journal Article in World Bank Research Observer (1991)
  3. 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)
  4. Tax holidays and investments
    Policy Research Working Paper Series, The World Bank Downloads View citations (1)

1987

  1. 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)
  2. 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)
  3. Taxation and Business Activity: A Survey
    Working Papers, Queen's University, Department of Economics View citations (3)

1986

  1. Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues
    Working Papers, Queen's University, Department of Economics
  2. 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

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

1984

  1. Commodity Tax Competition Between Member States of a Federation
    Working Papers, Queen's University, Department of Economics View citations (14)
  2. 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)
    Also in CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads

    See also Journal Article in Journal of Public Economics (1986)

1983

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

1982

  1. Taxation, Inflation and the User Cost of Capital in Canada
    Working Papers, Queen's University, Department of Economics View citations (2)
  2. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation
    Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) Downloads

1981

  1. 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)
  2. 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

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

1979

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

Undated

  1. Coopération et design des institutions: une perspective économique. Autonomie, solidarité et coopération. Quelques enjeux du fédéralisme belge au 21e siècle, sous la direction de Philippe Cattoir, Philippe de Bruycker, Hugues Dumont, Henry Tulkens et Els Witte
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
  2. Public production and shadow pricing in a model of disequilibirum in labour and capital markets
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads
    See also Journal Article in Journal of Economic Theory (1985)
  3. Shadow pricing of labour and capital in an economy with unemployed labour
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) Downloads
    See also Journal Article in European Economic Review (1984)
  4. The OECD Convention: A ``Model" for Corporate Tax Harmonization?
    CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Journal Articles

2013

  1. Introduction to the special issue on public finance, public debt and global recovery
    International Tax and Public Finance, 2013, 20, (4), 545-547 Downloads

2009

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

2008

  1. 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) Downloads
  2. Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
    C.D. Howe Institute Commentary, 2008, (270) Downloads View citations (1)
  3. Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note
    Canadian Public Policy, 2008, 34, (4), 519-520 Downloads

2007

  1. 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
    C.D. Howe Institute Commentary, 2007, (254) Downloads View citations (3)
  2. Federal and Provincial Tax Reforms: Let's Get Back on Track
    C.D. Howe Institute Backgrounder, 2007, (102) Downloads

2006

  1. Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience
    National Tax Journal, 2006, 59, (4), 889-903 Downloads View citations (6)
    See also Working Paper (2006)

2005

  1. Assessing Ontario's Fiscal Competitiveness
    Canadian Public Policy, 2005, 31, (1), 1-28 Downloads
  2. Capital Mobility and Tax Competition
    Foundations and Trends(R) in Microeconomics, 2005, 1, (1), 1-62 Downloads View citations (33)
    See also Working Paper (2005)

2004

  1. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
    International Tax and Public Finance, 2004, 11, (4), 419-434 Downloads View citations (20)
    See also Working Paper (2004)
  2. Corporate Tax Harmonization in Europe: It's All About Compliance
    International Tax and Public Finance, 2004, 11, (2), 221-234 Downloads View citations (14)
  3. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada
    Journal of Public Economics, 2004, 88, (6), 1149-1168 Downloads View citations (86)
    See also Working Paper (2003)
  4. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 Downloads View citations (24)

2003

  1. Exploring Formula Allocation for the European Union
    International Tax and Public Finance, 2003, 10, (6), 695-711 Downloads View citations (22)

2002

  1. European company tax reform: prospects for the future; company taxation and the internal market
    CESifo Forum, 2002, 3, (1), 3-9 Downloads View citations (6)
  2. Tax-exempt investors and the asset allocation puzzle
    Journal of Public Economics, 2002, 83, (2), 195-215 Downloads View citations (2)
    See also Working Paper (2000)

2001

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

2000

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

1999

  1. Globalization of the Corporate Income Tax: The Role of Allocation
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 389- View citations (17)

1998

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

1997

  1. 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 Downloads
  2. Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach
    International Tax and Public Finance, 1997, 4, (3), 337-359 Downloads View citations (12)

1996

  1. Editor's note
    International Tax and Public Finance, 1996, 3, (2), 119-119 Downloads
  2. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237 Downloads
  3. Optimality properties of alternative systems of taxation of foreign capital income
    Journal of Public Economics, 1996, 60, (3), 373-399 Downloads View citations (51)
    See also Working Paper (1994)
  4. The Thorny Problem of Implementing New Consumption Taxes
    National Tax Journal, 1996, 49, (3), 461-74 Downloads
  5. Transfer pricing rules and corporate tax competition
    Journal of Public Economics, 1996, 60, (3), 401-422 Downloads View citations (59)

1995

  1. Corporation tax: a survey
    Fiscal Studies, 1995, 16, (4), 23-68 Downloads View citations (24)
  2. L'exonération cumulative des gains en capital: Une évaluation
    Canadian Public Policy, 1995, 21, (s1), 13-26
  3. Realization and Revenue Effects of Lifetime Capital Gains Exemptions
    Canadian Public Policy, 1995, 21, (s1), 174-192 Downloads View citations (2)
  4. The Lifetime Capital Gains Exemption: An Evaluation
    Canadian Public Policy, 1995, 21, (s1), 1-12 Downloads
  5. U.S. interest-allocation rules: Effects and policy
    International Tax and Public Finance, 1995, 2, (1), 7-35 Downloads View citations (31)
    See also Working Paper (1996)

1994

  1. The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting
    Journal of Public Economics, 1994, 55, (2), 233-255 Downloads View citations (7)

1993

  1. 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 Downloads View citations (27)

1991

  1. 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)
  2. The Role of Wealth Taxation in the Overall Tax System
    Canadian Public Policy, 1991, 17, (3), 237-247 Downloads
  3. Wealth Taxation in Canada: An Introduction
    Canadian Public Policy, 1991, 17, (3), 227-236 Downloads

1990

  1. Corporate Tax Holidays and Investment
    World Bank Economic Review, 1990, 4, (1), 81-102 View citations (15)
  2. Risk and Economic Policy
    Canadian Public Policy, 1990, 16, (3), 298-307 Downloads View citations (1)

1988

  1. An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates
    The Quarterly Journal of Economics, 1988, 103, (1), 225-31 Downloads View citations (14)
    See also Working Paper (1987)

1987

  1. Marginal Effective Tax Rates for Capital in the Canadian Mining Industry
    Canadian Journal of Economics, 1987, 20, (1), 1-16 Downloads View citations (6)

1986

  1. Commodity tax competition between member states of a federation: equilibrium and efficiency
    Journal of Public Economics, 1986, 29, (2), 133-172 Downloads View citations (152)
    See also Working Paper (1984)

1985

  1. Public production and shadow pricing in a model of disequilibrium in labour and capital markets
    Journal of Economic Theory, 1985, 36, (2), 237-256 Downloads View citations (3)
    See also Working Paper

1984

  1. Shadow pricing of labour and capital in an economy with unemployed labour
    European Economic Review, 1984, 25, (2), 239-252 Downloads View citations (4)
    See also Working Paper
  2. Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada
    Canadian Journal of Economics, 1984, 17, (1), 62-79 Downloads View citations (22)
  3. The Role and Design of the Corporate Income Tax
    Scandinavian Journal of Economics, 1984, 86, (2), 286-99 View citations (1)

1983

  1. On the Neutrality of Flow-of-Funds Corporate Taxation
    Economica, 1983, 50, (197), 49-61 Downloads View citations (6)
    See also Working Paper (1981)

1982

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

1981

  1. A note on multiproduct economies of scale and economies of scope
    Economics Letters, 1981, 8, (1), 29-33 Downloads
  2. 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 Downloads View citations (12)

Books

2010

  1. The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
    MIT Press Books, The MIT Press View citations (38)

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 Downloads
  2. Taxing Future Consumption
    A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 79-94 Downloads View citations (1)

2000

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

1993

  1. 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 Downloads View citations (1)

1992

  1. Tax Effects on the Cost of Capital
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 189-216 Downloads View citations (7)
 
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