Details about Michael Smart

Access statistics for papers by Michael Smart.

Last updated 2024-09-01. Update your information in the RePEc Author Service.

Short-id: psm6

Working Papers

2018

1. An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates
   CESifo Working Paper Series, CESifo
   See also Journal Article An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates, American Economic Journal: Economic Policy, American Economic Association (2019) View citations (10) (2019)

2016

2. Taxing Consumption in Canada: Rates, Revenues, and Redistribution
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (4)

2014

3. Proportional influence? Electoral rules and special interest spending
   VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association View citations (2)
4. Taxation and Top Incomes in Canada
   NBER Working Papers, National Bureau of Economic Research, Inc
   Also in CLSSRN working papers, Vancouver School of Economics (2014)
   See also Journal Article Taxation and top incomes in Canada, Canadian Journal of Economics, Canadian Economics Association (2015) View citations (10) (2015)

2013

5. Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities
   VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association
6. Study to quantify and analyse the VAT Gap in the EU-27 Member States
   CASE Network Reports, CASE-Center for Social and Economic Research View citations (8)
7. Term limits and electoral accountability
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (59)
   Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2006) View citations (22)
   Economic History Working Papers, London School of Economics and Political Science, Department of Economic History (2004) View citations (12)
   CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (12)
   CEP Discussion Papers, Centre for Economic Performance, LSE (2006) View citations (26)
   See also Journal Article Term limits and electoral accountability, Journal of Public Economics, Elsevier (2013) View citations (65) (2013)

2012

8. ACCESS Magazine Spring 2012
   University of California Transportation Center, Working Papers, University of California Transportation Center
9. The Reform of Business Property Tax in Ontario: An Evaluation
   IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance View citations (4)
10. Thinking Outside the Bus
    University of California Transportation Center, Working Papers, University of California Transportation Center View citations (1)
11. What's Youth Got to Do with It? Exploring the Travel Behavior of Teens and Young Adults
    University of California Transportation Center, Working Papers, University of California Transportation Center View citations (22)

2010

12. Electoral rules and incentive effects of fiscal transfers: evidence from Germany
    Working Papers, Institut d'Economia de Barcelona (IEB) View citations (2)

2009

13. Travel In the ’Hood: Ethnic Neighborhoods and Mode Choice
    University of California Transportation Center, Working Papers, University of California Transportation Center View citations (3)

2007

14. Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany
    CESifo Working Paper Series, CESifo View citations (15)
    See also Journal Article Do fiscal transfers alleviate business tax competition? Evidence from Germany, Journal of Public Economics, Elsevier (2010) View citations (96) (2010)
15. In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment
    CESifo Working Paper Series, CESifo View citations (13)
    Also in Working Papers, University of Toronto, Department of Economics (2006) View citations (9)
    See also Journal Article In praise of tax havens: International tax planning and foreign direct investment, European Economic Review, Elsevier (2010) View citations (174) (2010)
16. Limited liability and the development of capital markets
    Working Papers (Old Series), Federal Reserve Bank of Cleveland View citations (3)
17. Raising Taxes through Equalization
    CESifo Working Paper Series, CESifo View citations (69)
    See also Journal Article Raising taxes through equalization, Canadian Journal of Economics, Canadian Economics Association (2007) View citations (68) (2007)

2006

18. Incentives for public investment under fiscal rules
    Policy Research Working Paper Series, The World Bank View citations (22)

2005

19. Fiscal Restraints and Voter Welfare
    STICERD - Political Economy and Public Policy Paper Series, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE
    Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2005)
    See also Journal Article Fiscal restraints and voter welfare, Journal of Public Economics, Elsevier (2007) View citations (239) (2007)
20. Regional Grants as Pork Barrel Politics
    CESifo Working Paper Series, CESifo View citations (35)

2003

21. Tax Credits and the Use of Medical Care
    NBER Working Papers, National Bureau of Economic Research, Inc

2002

22. Corporate Lobbying and Commitment Failure in Capital Taxation
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Corporate Lobbying and Commitment Failure in Capital Taxation, American Economic Review, American Economic Association (2003) View citations (29) (2003)
23. Does Tax Competition Raise Voter Welfare?
    CEPR Discussion Papers, C.E.P.R. Discussion Papers View citations (43)
24. Intergovernmental transfers and municipal finance in Colombia
    Informes de Investigación, Fedesarrollo View citations (19)
25. The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions
    CESifo Working Paper Series, CESifo View citations (21)
    See also Journal Article The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions, Journal of Public Economic Theory, Association for Public Economic Theory (2006) View citations (167) (2006)

2001

26. Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
    CESifo Working Paper Series, CESifo View citations (26)
    See also Journal Article Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada, Journal of Public Economics, Elsevier (2004) View citations (235) (2004)
27. Is Targeted Tax Competition Less Harmful than its Remedies?
    CESifo Working Paper Series, CESifo View citations (6)
    See also Journal Article Is Targeted Tax Competition Less Harmful Than Its Remedies?, International Tax and Public Finance, Springer (2003) View citations (113) (2003)

2000

28. Business Tax Lobbying
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal View citations (3)
29. Tax-Exempt Investors and the Asset Allocation Puzzle
    CESifo Working Paper Series, CESifo
    Also in Working Papers, University of Toronto, Department of Economics (1998)
    See also Journal Article Tax-exempt investors and the asset allocation puzzle, Journal of Public Economics, Elsevier (2002) View citations (4) (2002)

1998

30. A simple proof of the efficiency of the poll tax
    Working Papers, University of Toronto, Department of Economics View citations (1)
    See also Journal Article A simple proof of the efficiency of the poll tax, Journal of Public Economics, Elsevier (1999) View citations (2) (1999)
31. An empirical study of matching grants: The "cap on CAP"
    Working Papers, University of Toronto, Department of Economics View citations (8)
    See also Journal Article An empirical study of matching grants: the 'cap on CAP', Journal of Public Economics, Elsevier (1999) View citations (41) (1999)
32. Flat tax reform
    Working Papers, University of Toronto, Department of Economics View citations (3)

1997

33. On the efficiency of uniform taxation in a many-consumer economy
    Working Papers, University of Toronto, Department of Economics

1996

34. Competitive Insurance Markets with Two Unobservables
    Working Papers, University of Toronto, Department of Economics View citations (3)
    See also Journal Article Competitive Insurance Markets with Two Unobservables, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (2000) View citations (65) (2000)
35. On limited liability and the development of capital markets: An historical analysis
    Working Papers, University of Toronto, Department of Economics View citations (1)
36. Taxation incentives and deadweight loss in a system of intergovernmental transfers
    Working Papers, University of Toronto, Department of Economics View citations (11)

Journal Articles

2019

1. An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates
   American Economic Journal: Economic Policy, 2019, 11, (1), 406-34 View citations (10)
   See also Working Paper An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates, CESifo Working Paper Series (2018) (2018)

2015

2. Taxation and top incomes in Canada
   Canadian Journal of Economics, 2015, 48, (2), 655-681 View citations (10)
   See also Working Paper Taxation and Top Incomes in Canada, NBER Working Papers (2014) (2014)
3. The Structure and Presentation of Provincial Budgets
   SPP Research Papers, 2015, 8, (25) View citations (3)

2014

4. VAT in a Federal System: Lessons from Canada
   Public Budgeting & Finance, 2014, 34, (4), 38-60 View citations (1)

2013

5. Introduction to the special issue on public finance, public debt and global recovery
   International Tax and Public Finance, 2013, 20, (4), 545-547
6. Tax Loss Utilization and Corporate Groups: A Policy Conundrum
   SPP Research Papers, 2013, 6, (3)
7. Term limits and electoral accountability
   Journal of Public Economics, 2013, 107, (C), 93-102 View citations (65)
   See also Working Paper Term limits and electoral accountability, LSE Research Online Documents on Economics (2013) View citations (59) (2013)

2012

8. Departures from Neutrality in Canada's Goods and Services Tax
   SPP Research Papers, 2012, 5, (5) View citations (5)

2011

9. The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
   SPP Research Papers, 2011, 4, (3) View citations (3)

2010

10. Do fiscal transfers alleviate business tax competition? Evidence from Germany
    Journal of Public Economics, 2010, 94, (3-4), 235-246 View citations (96)
    See also Working Paper Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany, CESifo Working Paper Series (2007) View citations (15) (2007)
11. Getting by with a little help from my friends…and family: immigrants and carpooling
    Transportation, 2010, 37, (3), 429-446 View citations (45)
12. In praise of tax havens: International tax planning and foreign direct investment
    European Economic Review, 2010, 54, (1), 82-95 View citations (174)
    See also Working Paper In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment, CESifo Working Paper Series (2007) View citations (13) (2007)
13. US immigrants and bicycling: Two-wheeled in Autopia
    Transport Policy, 2010, 17, (3), 153-159 View citations (22)

2009

14. New Housing and the Harmonized Sales Tax: Lessons from Ontario
    C.D. Howe Institute Backgrounder, 2009, (119) View citations (8)
15. The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience
    Canadian Public Policy, 2009, 35, (1), 85-97 View citations (23)
16. The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience
    National Tax Journal, 2009, 62, (4), 591-609 View citations (19)

2007

17. Fiscal restraints and voter welfare
    Journal of Public Economics, 2007, 91, (3-4), 755-773 View citations (239)
    See also Working Paper Fiscal Restraints and Voter Welfare, STICERD - Political Economy and Public Policy Paper Series (2005) (2005)
18. Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
    C.D. Howe Institute Commentary, 2007, (253) View citations (13)
19. Raising taxes through equalization
    Canadian Journal of Economics, 2007, 40, (4), 1188-1212 View citations (68)
    See also Working Paper Raising Taxes through Equalization, CESifo Working Paper Series (2007) View citations (69) (2007)

2006

20. The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions
    Journal of Public Economic Theory, 2006, 8, (1), 119-144 View citations (167)
    See also Working Paper The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions, CESifo Working Paper Series (2002) View citations (21) (2002)

2005

21. Tax credits, insurance, and the use of medical care
    Canadian Journal of Economics, 2005, 38, (2), 345-365 View citations (6)

2004

22. Equalization and Stabilization
    Canadian Public Policy, 2004, 30, (2), 195-208 View citations (12)
23. 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 (235)
    See also Working Paper Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada, CESifo Working Paper Series (2001) View citations (26) (2001)
24. Transferencias intergubernamentales y finanzas municipales en Colombia
    Coyuntura Económica, 2004

2003

25. Corporate Lobbying and Commitment Failure in Capital Taxation
    American Economic Review, 2003, 93, (1), 241-251 View citations (29)
    See also Working Paper Corporate Lobbying and Commitment Failure in Capital Taxation, CESifo Working Paper Series (2002) View citations (5) (2002)
26. Is Targeted Tax Competition Less Harmful Than Its Remedies?
    International Tax and Public Finance, 2003, 10, (3), 259-80 View citations (113)
    See also Working Paper Is Targeted Tax Competition Less Harmful than its Remedies?, CESifo Working Paper Series (2001) View citations (6) (2001)

2002

27. Editorial Announcement
    International Tax and Public Finance, 2002, 9, (1), 5-5 View citations (1)
28. Editorial Note
    International Tax and Public Finance, 2002, 9, (4), 325-325 View citations (1)
29. Intergovernmental Fiscal Transfers: International Lessons for Developing Countries
    World Development, 2002, 30, (6), 899-912 View citations (120)
30. Reforming the Direct–Indirect Tax Mix
    International Tax and Public Finance, 2002, 9, (2), 143-155 View citations (4)
31. Tax-exempt investors and the asset allocation puzzle
    Journal of Public Economics, 2002, 83, (2), 195-215 View citations (4)
    See also Working Paper Tax-Exempt Investors and the Asset Allocation Puzzle, CESifo Working Paper Series (2000) (2000)

2000

32. Competitive Insurance Markets with Two Unobservables
    International Economic Review, 2000, 41, (1), 153-69 View citations (65)
    See also Working Paper Competitive Insurance Markets with Two Unobservables, Working Papers (1996) View citations (3) (1996)

1999

33. A simple proof of the efficiency of the poll tax
    Journal of Public Economics, 1999, 71, (3), 459-465 View citations (2)
    See also Working Paper A simple proof of the efficiency of the poll tax, Working Papers (1998) View citations (1) (1998)
34. An empirical study of matching grants: the 'cap on CAP'
    Journal of Public Economics, 1999, 72, (2), 269-288 View citations (41)
    See also Working Paper An empirical study of matching grants: The "cap on CAP", Working Papers (1998) View citations (8) (1998)

1998

35. Taxation and Deadweight Loss in a System of Intergovernmental Transfers
    Canadian Journal of Economics, 1998, 31, (1), 189-206 View citations (168)

1996

36. Majority voting with single-crossing preferences
    Journal of Public Economics, 1996, 59, (2), 219-237 View citations (285)

1995

37. A CGE Approach to Modelling Carbon Dioxide Emissions Control in Canada and the United States
    The World Economy, 1995, 18, (3), 457-488 View citations (39)

Books

2008

1. Fiscal Policy, Stabilization, and Growth: Prudence or Abstinence?
   IDB Publications (Books), Inter-American Development Bank View citations (4)

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 (4)