Details about Robin Boadway

Homepage:	http://www.econ.queensu.ca/faculty/boadway
Postal address:	Department of Economics Queen's University Kingston, Ontario K7L 3N6 Canada
Workplace:	Economics Department, Queen's University, (more information at EDIRC) CESifo, (more information at EDIRC)

Access statistics for papers by Robin Boadway.

Last updated 2025-06-08. Update your information in the RePEc Author Service.

Short-id: pbo24

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Working Papers

2025

1. Distributionally Sensitive Cost-Benefit Analysis
   CESifo Working Paper Series, CESifo

2024

2. Reflections on Emerging Roles of Intergovernmental Fiscal Transfers: From Financing to Accountability in Decentralized Subnational Governance, Preserving the Environment and Responding to Fiscal Shocks
   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

2023

3. The Wealth Tax and the Tax Mix
   LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
   Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2022)
   See also Journal Article The Wealth Tax and the Tax Mix, Canadian Tax Journal, Canadian Tax Foundation (2022) (2022)

2021

4. An Annual Wealth Tax: Pros and Cons
   LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (2)
   See also Journal Article An Annual Wealth Tax: Pros and Cons, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2021) View citations (2) (2021)
5. Generalization of the Deaton Theorem: Piecewise Linear Income Taxation and Participation Decisions
   CESifo Working Paper Series, CESifo
6. Optimal Taxation of Normal and Excess Returns to Risky Assets
   Tinbergen Institute Discussion Papers, Tinbergen Institute
   See also Journal Article Optimal taxation of normal and excess returns to risky assets, Scandinavian Journal of Economics, Wiley Blackwell (2025) (2025)
7. Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary
   LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (2)
   See also Journal Article Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary, C.D. Howe Institute Commentary, C.D. Howe Institute (2019) View citations (5) (2019)
8. The Dubious Case for Annual Wealth Taxation
   LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
   See also Journal Article The Dubious Case for Annual Wealth Taxation, ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2018) View citations (2) (2018)

2018

9. Decentralisation in a Globalised World: Consequences and Opportunities
   OECD Working Papers on Fiscal Federalism, OECD Publishing View citations (3)
10. Designing Sound Fiscal Relations Across Government Levels in Decentralized Countries
    IMF Working Papers, International Monetary Fund View citations (3)
11. Optimal Mixed Taxation, Credit Constraints and the Timing of Income Tax Reporting
    CESifo Working Paper Series, CESifo
    See also Journal Article Optimal mixed taxation, credit constraints, and the timing of income tax reporting, Journal of Public Economic Theory, Association for Public Economic Theory (2019) (2019)
12. The tenuous case for an annual wealth tax
    Working Papers, Institut d'Economia de Barcelona (IEB) View citations (4)

2017

13. Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information
    Working Papers, University of Ottawa, Department of Economics
    Also in Working Paper, Economics Department, Queen's University (2016) View citations (2)
    Working Papers, Oxford University Centre for Business Taxation (2015) View citations (1)
14. Do We Need a Wealth Tax? / ¿Debe existir un impuesto sobre el patrimonio? / Hi ha d’haver un impost sobre el patrimoni?
    IEB Reports, Institut d'Economia de Barcelona (IEB)
15. Natural Resource Extraction in a Federation
    Working Papers, University of Ottawa, Department of Economics
    See also Journal Article Natural Resource Extraction in a Federation, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2018) (2018)
16. The Optimal Taxation of Risky Capital Income: The Rate of Return Allowance
    CESifo Working Paper Series, CESifo View citations (6)
    Also in Working Papers of Department of Economics, Leuven, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven (2017)

2016

17. Designing A Basic Income Guarantee For Canada
    Working Paper, Economics Department, Queen's University
18. Optimal Unemployment Insurance And Redistribution
    Working Paper, Economics Department, Queen's University View citations (1)
    See also Journal Article Optimal unemployment insurance and redistribution, Journal of Public Economic Theory, Association for Public Economic Theory (2018) View citations (6) (2018)

2015

19. Optimal Nonlinear Income Taxes with Compensation
    THEMA Working Papers, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise View citations (4)

2014

20. Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources
    CESifo Working Paper Series, CESifo View citations (11)

2013

21. Normative Analysis with Societal Constraints
    CESifo Working Paper Series, CESifo View citations (2)
22. Optimal Income Taxation and Job Choice
    CEMA Working Papers, China Economics and Management Academy, Central University of Finance and Economics View citations (1)
    See also Journal Article Optimal Income Taxation and Job Choice, Scandinavian Journal of Economics, Wiley Blackwell (2017) View citations (2) (2017)
23. Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Optimal linear commodity taxation under optimal non-linear income taxation, Journal of Public Economics, Elsevier (2014) View citations (47) (2014)

2011

24. Indirect Taxes for Redistribution: Should Necessity Goods be Favored?
    CESifo Working Paper Series, CESifo
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2011)
    See also Journal Article Indirect taxes for redistribution: Should necessity goods be favored?, Research in Economics, Elsevier (2016) View citations (7) (2016)
25. Optimal Income Taxation with Uncertain Earnings: A Synthesis
    CESifo Working Paper Series, CESifo View citations (6)

2010

26. Individual Income Taxation: Income, Consumption, or Dual?
    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
    See also Chapter Individual Income Taxation: Income, Consumption, or Dual?, Chapters, Edward Elgar Publishing (2011) View citations (1) (2011)
27. The Efficiency of Voluntary Pollution Abatement when Countries can Commit
    CCES Discussion Paper Series, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University
    Also in Working Paper, Economics Department, Queen's University (2009) View citations (3)
    See also Journal Article The efficiency of voluntary pollution abatement when countries can commit, European Journal of Political Economy, Elsevier (2011) View citations (20) (2011)

2009

28. Theoretical Perspectives On Resource Tax Design
    Working Paper, Economics Department, Queen's University View citations (16)

2008

29. Optimal Tax Design And Enforcement With An Informal Sector
    Working Paper, Economics Department, Queen's University View citations (2)
    See also Journal Article Optimal Tax Design and Enforcement with an Informal Sector, American Economic Journal: Economic Policy, American Economic Association (2009) View citations (76) (2009)
30. Pigouvian Taxation In A Ramsey World
    Working Paper, Economics Department, Queen's University View citations (6)

2006

31. A Theory Of Vertical Fiscal Imbalance
    Working Paper, Economics Department, Queen's University View citations (31)
    Also in Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2005) View citations (8)
32. Bureaucratic Advice And Political Governance
    Working Paper, Economics Department, Queen's University View citations (4)
    Also in Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations (2006) View citations (4)
    See also Journal Article Bureaucratic Advice and Political Governance, Journal of Public Economic Theory, Association for Public Economic Theory (2008) View citations (1) (2008)
33. Commitment And Matching Contributions To Public Goods
    Working Paper, Economics Department, Queen's University View citations (4)
    See also Journal Article Commitment and matching contributions to public goods, Journal of Public Economics, Elsevier (2007) View citations (28) (2007)
34. Entrepreneurship And Asymmetric Information In Input Markets
    Working Paper, Economics Department, Queen's University
    See also Journal Article Entrepreneurship and asymmetric information in input markets, International Tax and Public Finance, Springer (2011) View citations (6) (2011)
35. Optimal Marginal And Average Income Taxation Under Maxi-min
    Working Paper, Economics Department, Queen's University View citations (1)
    Also in Discussion Papers (ECON - Département des Sciences Economiques), Université catholique de Louvain, Département des Sciences Economiques (2006) View citations (3)
    See also Journal Article Optimal marginal and average income taxation under maximin, Journal of Economic Theory, Elsevier (2008) View citations (52) (2008)
36. Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute
    Working Paper, Economics Department, Queen's University View citations (23)
    See also Journal Article Optimal taxation with consumption time as a leisure or labor substitute, Journal of Public Economics, Elsevier (2006) View citations (19) (2006)
37. PRINCIPLES OF COST-BENEFIT ANALYSIS
    Development Economics Working Papers, East Asian Bureau of Economic Research View citations (19)
    See also Journal Article Principles of Cost-Benefit Analysis, Public Policy Review, Policy Research Institute, Ministry of Finance Japan (2006) View citations (19) (2006)
38. Redistributive Taxation Under Ethical Behaviour
    Cahiers de recherche, CIRPEE View citations (1)
    See also Journal Article Redistributive Taxation under Ethical Behaviour*, Scandinavian Journal of Economics, Wiley Blackwell (2007) View citations (11) (2007)
39. Social insurance and redistribution with moral hazard and adverse selection
    Post-Print, HAL View citations (25)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) View citations (8)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2004) View citations (7)
    See also Journal Article Social Insurance and Redistribution with Moral Hazard and Adverse Selection*, Scandinavian Journal of Economics, Wiley Blackwell (2006) View citations (25) (2006)
40. Tagging And Redistributive Taxation
    Working Paper, Economics Department, Queen's University View citations (31)
    Also in Post-Print, HAL (2006) View citations (28)
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2006) View citations (30)
    See also Journal Article Tagging and redistributive taxation, Annals of Economics and Statistics, GENES (2006) View citations (30) (2006)

2005

41. A Search Model of Venture Capital, Entrepreneurship, and Unemployment
    Staff Working Papers, Bank of Canada View citations (8)

2004

42. An optimal contract approach to hospital financing
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (14)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2003)
    See also Journal Article An optimal contract approach to hospital financing, Journal of Health Economics, Elsevier (2004) View citations (24) (2004)
43. En souvenir de Dieter Bös, David Bradford, Louis-André Gérard-Varet, Louis Gevers and Maurice Marchand
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
44. Financing New Investments Under Asymmetric Information: A General Approach
    Working Paper, Economics Department, Queen's University View citations (9)
    Also in Cahiers de recherche, CIRPEE (2004) View citations (8)
45. Should the Canadian Federation be Rebalanced?
    University of Western Ontario, Economic Policy Research Institute Working Papers, University of Western Ontario, Economic Policy Research Institute View citations (3)

2003

46. Agglomeration Effects and the Competition for Firms
    Cahiers de recherche, CIRPEE View citations (9)
    Also in Department of Economics Working Papers, McMaster University (2002)
    See also Journal Article Agglomeration Effects and the Competition for Firms, International Tax and Public Finance, Springer (2004) View citations (28) (2004)
47. An Evaluation Of The Stabilization Properties Of Equalization In Canada
    Working Paper, Economics Department, Queen's University View citations (2)
    Also in Working Paper, Economics Department, Queen's University (2002)
    See also Journal Article An Evaluation of the Stabilization Properties of Equalization in Canada, Canadian Public Policy, University of Toronto Press (2004) View citations (23) (2004)
48. Equalization and the decentralization of revenue-raising in a federation
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (16)
    Also in Department of Economics Working Papers, McMaster University (2001) View citations (9)
    See also Journal Article Equalization and the Decentralization of Revenue–Raising in a Federation, Journal of Public Economic Theory, Association for Public Economic Theory (2003) View citations (23) (2003)
49. Indirect taxation and redistribution: the scope of the Atkinson-Stiglitz theorem
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (13)
    Also in Working Paper, Economics Department, Queen's University (2002) View citations (6)
50. National Taxation, Fiscal Federalism and Global Taxation
    WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (9)
51. Public Economics and Startup Entrepreneurs
    CESifo Working Paper Series, CESifo View citations (19)
52. Simultaneous public and private provision of services, asymmetric information and innovation
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (2)
    See also Journal Article Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation, International Tax and Public Finance, Springer (2003) View citations (2) (2003)
53. Social insurance and redistribution
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
    Also in Working Paper, Economics Department, Queen's University (2002) View citations (7)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2001) View citations (27)
54. The Theory And Practice Of Equalization
    Working Paper, Economics Department, Queen's University View citations (20)
    See also Journal Article The Theory and Practice of Equalization, CESifo Economic Studies, CESifo Group (2004) View citations (92) (2004)

2002

55. Optimal redistribution with heterogeneous preferences for leisure
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (29)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2001) View citations (16)
    See also Journal Article Optimal Redistribution with Heterogeneous Preferences for Leisure, Journal of Public Economic Theory, Association for Public Economic Theory (2002) View citations (112) (2002)

2001

56. Trading Off Tax Distortion and Tax Evasion
    CESifo Working Paper Series, CESifo View citations (4)
    See also Journal Article Trading Off Tax Distortion and Tax Evasion, Journal of Public Economic Theory, Association for Public Economic Theory (2005) View citations (26) (2005)

2000

57. Fiscal Equalization in Japan: Assessment and Recommendations
    CIRJE F-Series, CIRJE, Faculty of Economics, University of Tokyo
58. Optimal income taxation with quasi-linear preferences revisited
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (51)
    Also in Working Paper, Economics Department, Queen's University (1999) View citations (23)
    See also Journal Article Optimal Income Taxation With Quasi‐Linear Preferences Revisited, Journal of Public Economic Theory, Association for Public Economic Theory (2000) View citations (10) (2000)
59. Redistribution and Employment Policies with Endogenous Unemployment
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal View citations (1)
    See also Journal Article Redistribution and employment policies with endogenous unemployment, Journal of Public Economics, Elsevier (2003) View citations (18) (2003)
60. Redistribution with unobservable bequests: a case for taxing capital income
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (51)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1997) View citations (1)
    See also Journal Article Redistribution with Unobservable Bequests: A Case for Taxing Capital Income, Scandinavian Journal of Economics, Wiley Blackwell (2000) View citations (50) (2000)
61. Tax Evasion and Trust
    Discussion Papers, Department of Economics, Simon Fraser University View citations (2)
    Also in Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal (2000)

1999

62. A Minimum Wage Can Be Welfare-Improving and Employment-Enhancing
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal View citations (7)
    Also in Working Paper, Economics Department, Queen's University (1999)
    See also Journal Article A minimum wage can be welfare-improving and employment-enhancing, European Economic Review, Elsevier (2001) View citations (70) (2001)
63. Inter-Jurisdictional Competition for Firms: Jobs as Vehicles for Redistribution
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal View citations (2)
    Also in Working Paper, Economics Department, Queen's University (1999) View citations (1)
64. Monitoring Job Search As An Instrument For Targeting Transfers
    Working Paper, Economics Department, Queen's University View citations (22)
    Also in Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal (1999) View citations (20)
    See also Journal Article Monitoring Job Search as an Instrument For Targeting Transfers, International Tax and Public Finance, Springer (1999) View citations (22) (1999)
65. Redistribution
    Working Paper, Economics Department, Queen's University View citations (52)
    See also Chapter Redistribution, Handbook of Income Distribution, Elsevier (2000) View citations (6) (2000)

1998

66. Entrepreneurship, Asymmetric Information and Unemployment
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal View citations (16)
    See also Journal Article Entrepreneurship, Asymmetric Information, and Unemployment, International Tax and Public Finance, Springer (1998) View citations (16) (1998)
67. Subsidies versus public provision of private goods as instruments for redistribution
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (15)
    Also in Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics (1997) View citations (1)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1997) View citations (1)
    See also Journal Article Subsidies versus Public Provision of Private Goods as Instruments for Redistribution, Scandinavian Journal of Economics, Wiley Blackwell (1998) View citations (18) (1998)
68. The consequences of overlapping tax bases for redistribution and public spending in a federation
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (117)
    Also in Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics (1997) View citations (5)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1998) View citations (110)
    See also Journal Article The consequences of overlapping tax bases for redistribution and public spending in a federation, Journal of Public Economics, Elsevier (1998) View citations (117) (1998)

1997

69. An Agency Model of Welfare and Disability Assistance
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal
    Also in Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics (1997)
70. Information Acquisition and Government Intervention in Credit Markets
    Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics
    See also Journal Article Information Acquisition and Government Interventon in Credit Markets, Journal of Public Economic Theory, Association for Public Economic Theory (1999) View citations (6) (1999)
71. Volunteer work and club size: Nash equilibrium and optimality
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (5)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1992) View citations (1)
    See also Journal Article Volunteer work and club size: Nash equilibrium and optimality, Journal of Public Economics, Elsevier (1997) View citations (12) (1997)

1996

72. Efficiency and the optimal direction of federal-state transfers
    IFS Working Papers, Institute for Fiscal Studies View citations (124)
    See also Journal Article Efficiency and the optimal direction of federal-state transfers, International Tax and Public Finance, Springer (1996) View citations (125) (1996)
73. FINANCING AND THE OPTIMAL PROVISION OF PUBLIC EXPENDITURE BY DECENTRALIZED AGENCIES
    Economic Research Papers, University of Warwick - Department of Economics View citations (3)
    Also in The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics (1996) View citations (3)
74. Investment in education and the time inconsistency of redistributive tax policy
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (86)
    Also in Working Paper, Economics Department, Queen's University (1992) View citations (2)
75. Issues in decentralizing the provision of education
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (11)
    Also in Cahiers de recherche, Université Laval - Département d'économique (1995) View citations (1)
    Working Papers, Laval - Recherche en Politique Economique (1995) View citations (3)
    See also Journal Article Issues in decentralizing the provision of education, International Tax and Public Finance, Springer (1996) View citations (12) (1996)
76. Time-consistent criminal sanctions
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (10)
    Also in Working Paper, Economics Department, Queen's University (1993) View citations (10)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1994) View citations (1)
    Working Papers, Laval - Recherche en Politique Economique (1993) View citations (2)
    See also Journal Article Time-Consistent Criminal Sanctions, Public Finance = Finances publiques (1996) View citations (13) (1996)

1995

77. Education and the poverty trap
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (52)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1992) View citations (1)
    See also Journal Article Education and the poverty trap, European Economic Review, Elsevier (1995) View citations (73) (1995)
78. The use of public expenditures for redistributive purposes
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (110)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1990) View citations (3)
    See also Journal Article The Use of Public Expenditures for Redistributive Purposes, Oxford Economic Papers, Oxford University Press (1995) View citations (131) (1995)
79. Time-consistent subsidies to unlucky firms
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (1)
    Also in Cahiers de recherche, Université Laval - Département d'économique (1994) View citations (1)
    See also Journal Article Time-consistent subsidies to unlucky firms, European Journal of Political Economy, Elsevier (1996) View citations (2) (1996)

1994

80. Efficiency And The Fiscal Gap In Federal Systems
    Working Paper, Economics Department, Queen's University View citations (6)
81. Fiscal federalism: dimensions of tax reform in developing countries
    Policy Research Working Paper Series, The World Bank View citations (3)
82. The Role of Second-Best Theory in Public Economics
    Working Paper, Economics Department, Queen's University View citations (1)
    Also in EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics View citations (5)
83. The reform of fiscal systems in developing and emerging market economies: a federalism perspective
    Policy Research Working Paper Series, The World Bank View citations (14)
84. Time-Consistent Sanctioning of Employee Dishonesty
    Cahiers de recherche, Université Laval - Département d'économique
85. Towards a theory of the direct-indirect tax mix
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (4)
    Also in Working Paper, Economics Department, Queen's University (1992)
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1992)
    See also Journal Article Towards a theory of the direct-indirect tax mix, Journal of Public Economics, Elsevier (1994) View citations (20) (1994)

1993

86. Evasion and Time Consistency in the Taxation of Capital Income
    Working Paper, Economics Department, Queen's University View citations (1)
    Also in IFS Working Papers, Institute for Fiscal Studies (1993) View citations (1)
    See also Journal Article Evasion and Time Consistency in the Taxation of Capital Income, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (1998) View citations (20) (1998)
87. The taxation of natural resources: principles and policy issues
    Policy Research Working Paper Series, The World Bank View citations (26)
    See also Chapter The Taxation of Natural Resources: Principles and Policy Issues, Springer Books, Springer (2023) View citations (2) (2023)

1992

88. How tax incentives affect decisions to invest in developing countries
    Policy Research Working Paper Series, The World Bank View citations (5)
89. Investment in Education and the Inconsistency of redistributive Tax Policy
    Working Papers, Laval - Recherche en Politique Economique View citations (2)

1991

90. Malaysia's Balance of Payments: What is the Problem? How Serious is It?
    Working Papers, Malysian Institute of Economic Research- View citations (1)
91. Pay-as-you go social security in a changing environment
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (11)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1990) View citations (4)
    See also Journal Article Pay-as-You-Go Social Security in a Changing Environment, Journal of Population Economics, Springer (1991) View citations (16) (1991)
92. Public Goods, Self-Selection and Optimal Income Taxation
    Working Paper, Economics Department, Queen's University View citations (52)
    See also Journal Article Public Goods, Self-Selection and Optimal Income Taxation, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (1993) View citations (158) (1993)
93. Publicly Provided Unemployment Insurance and Commitment
    Working Paper, Economics Department, Queen's University
94. The Redistributive Role of Minimum Wage Legislation and Unemployment Insurance
    Working Paper, Economics Department, Queen's University View citations (1)

1990

95. Optimal linear taxation in models with occupational choice
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
96. Optimal path for social security in a changing environment
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (1)
97. The Use of Public Expenditure for Distributive Purpose
    Working Paper, Economics Department, Queen's University View citations (2)

1989

98. A median voter model of social security
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (45)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1987) View citations (1)
    See also Journal Article A Median Voter Model of Social Security, International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association (1989) View citations (70) (1989)
99. OPTIMAL PUBLIC SECTOR EMPLOYMENT POLICY WITH ENDOGENOUS INVOLUNTARY UNEMPLOYMENT
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (1)
    Also in Working Paper, Economics Department, Queen's University (1988)
100. Tax-transfer policies and the voluntary provision of public goods
     LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (46)
     Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1987) View citations (4)
     Working Paper, Economics Department, Queen's University (1987) View citations (1)
     See also Journal Article Tax-transfer policies and the voluntary provision of public goods, Journal of Public Economics, Elsevier (1989) View citations (66) (1989)

1988

101. Problems with Integrating Corporate and Personal Income Taxes in an Open Economy
     Working Paper, Economics Department, Queen's University View citations (1)
     See also Journal Article Problems with integrating corporate and personal income taxes in an open economy, Journal of Public Economics, Elsevier (1992) View citations (80) (1992)

1987

102. Ex post versus ex ante optimal policies for risky activities
     LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
     Also in Working Paper, Economics Department, Queen's University (1986)

1986

103. Social Security and the Failure of Annuity Markets
     Working Paper, Economics Department, Queen's University View citations (1)
     See also Journal Article Social security and the failure of annuity markets, Journal of Public Economics, Elsevier (1988) View citations (21) (1988)

1985

104. A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry
     Working Paper, Economics Department, Queen's University
105. Taxation and Savings: Some Life-Cycle Estimates for Canada
     Working Paper, Economics Department, Queen's University

1982

106. A General Proposition on the Design of a Neutral Business Tax
     Working Paper, Economics Department, Queen's University View citations (8)
     See also Journal Article A general proposition on the design of a neutral business tax, Journal of Public Economics, Elsevier (1984) View citations (225) (1984)
107. Social Security and Aggregate Capital Accumulation Revisited
     Working Paper, Economics Department, Queen's University
108. Taxation, Inflation and the User Cost of Capital in Canada
     Working Paper, Economics Department, Queen's University View citations (2)
109. Unemployment Insurance and Redistributive Taxation
     Working Paper, Economics Department, Queen's University View citations (3)
     See also Journal Article Unemployment insurance and redistributive taxation, Journal of Public Economics, Elsevier (1983) View citations (11) (1983)

1981

110. Corporate Taxation and the Cost of Holding Inventories
     Working Paper, Economics Department, Queen's University View citations (1)
     See also Journal Article Corporate Taxation and the Cost of Holding Inventories, Canadian Journal of Economics, Canadian Economics Association (1982) View citations (6) (1982)
111. On the Neutrality of Flow-of-Funds Corporate Taxation
     Working Paper, Economics Department, Queen's University
112. The Role of Equalization Payments in a Federal System of Government, A Synthesis and Extension of Recent Results
     Working Paper, Economics Department, Queen's University View citations (1)

1979

113. Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory
     Working Paper, Economics Department, Queen's University
     See also Journal Article Corporate Taxation and Investment: A Synthesis of the Neo-Classical Theory, Canadian Journal of Economics, Canadian Economics Association (1980) View citations (10) (1980)
114. The Efficiency Basis for Regional Employment Policy
     Working Paper, Economics Department, Queen's University
     See also Journal Article The Efficiency Basis for Regional Employment Policy, Canadian Journal of Economics, Canadian Economics Association (1981) View citations (9) (1981)

1978

115. The Effect of Corporate Tax on Investment Historic and Replacement Cost Depreciation
     Working Paper, Economics Department, Queen's University

1976

116. Depreciation and the Neutrality of the Corporation Income Tax
     Working Paper, Economics Department, Queen's University
117. Dynamic Public Investment Rules in a Neo-classical Growth Model
     Working Paper, Economics Department, Queen's University
118. The Comparative Dynamics of Tax Changes: A Non-steady State Analysis
     Working Paper, Economics Department, Queen's University

1975

119. A Characterization of Piecemeal Second Best Policy
     Working Paper, Economics Department, Queen's University
     See also Journal Article A characterization of piecemeal second best policy, Journal of Public Economics, Elsevier (1977) View citations (13) (1977)
120. Computing the Effects of Tariffs in a Multi-Sector General Equilibrium Model with Interindustry Flows: An Application to Canada
     Working Paper, Economics Department, Queen's University View citations (2)
121. The Effects of the U.S. Corporate Tax on Resource Allocation and Welfare
     Working Paper, Economics Department, Queen's University View citations (2)

1974

122. A General Equilibrium Computation of the Effects of Commodity Taxes on Resource Allocation in the Canadian Economy
     Working Paper, Economics Department, Queen's University
123. A Note on the Welfare Foundations of Cost-Benefit Analysis
     Working Paper, Economics Department, Queen's University View citations (13)
124. Benefit-Cost Shadow Pricing in Open Economies: An Alternative Approach
     Working Paper, Economics Department, Queen's University
     See also Journal Article Benefit-Cost Shadow Pricing in Open Economies: An Alternative Approach, Journal of Political Economy, University of Chicago Press (1975) View citations (3) (1975)
125. Integrating Equity and Efficiency in Applied Welfare Economics
     Working Paper, Economics Department, Queen's University
     See also Journal Article Integrating Equity and Efficiency in Applied Welfare Economics, The Quarterly Journal of Economics, President and Fellows of Harvard College (1976) View citations (17) (1976)
126. The Effect of Corporate Tax Change by Industry Employment in Canada, A Short-Run Analysis
     Working Paper, Economics Department, Queen's University
127. The Social Opportunity Cost of Capital in a Neo-Classical Economy with Inter-Industry Flows
     Working Paper, Economics Department, Queen's University

1973

128. Cost-Benefit Rules in General Equilibrium
     Working Paper, Economics Department, Queen's University
     See also Journal Article Cost-benefit Rules in General Equilibrium, The Review of Economic Studies, Review of Economic Studies Ltd (1975) View citations (7) (1975)
129. Optimal Tariffs, Optimal Taxes and Public Goods
     Working Paper, Economics Department, Queen's University View citations (19)
     See also Journal Article Optimal tariffs, optimal taxes and public goods, Journal of Public Economics, Elsevier (1973) View citations (12) (1973)

1971

130. The Possibility of Oversupply with External Economies
     Working Paper, Economics Department, Queen's University

Journal Articles

2025

1. Optimal taxation of normal and excess returns to risky assets
   Scandinavian Journal of Economics, 2025, 127, (2), 366-389
   See also Working Paper Optimal Taxation of Normal and Excess Returns to Risky Assets, Tinbergen Institute Discussion Papers (2021) (2021)

2024

2. A Tax Reform Approach to Commodity Taxation with Families
   FinanzArchiv: Public Finance Analysis, 2024, 80, (1), 3-38

2023

3. The Case for Uniform Commodity Taxation: A Tax Reform Approach
   Hacienda Pública Española / Review of Public Economics, 2023, 244, (1), 79-109
4. The Implications of Pillar Two for Corporate Tax Reform
   Canadian Tax Journal, 2023, 71, (2), 471-487

2022

5. A generalization of the Deaton-Hellwig results on uniform commodity taxation
   Journal of Public Economics, 2022, 214, (C) View citations (2)
6. Cash-flow business taxation revisited: bankruptcy and asymmetric information
   International Tax and Public Finance, 2022, 29, (4), 922-952
7. The Wealth Tax and the Tax Mix
   Canadian Tax Journal, 2022, 70, (Supplement), 185-208
   See also Working Paper The Wealth Tax and the Tax Mix, LIDAM Reprints CORE (2023) (2023)

2021

8. An Annual Wealth Tax: Pros and Cons
   FinanzArchiv: Public Finance Analysis, 2021, 77, (4), 408-429 View citations (2)
   See also Working Paper An Annual Wealth Tax: Pros and Cons, LIDAM Reprints CORE (2021) View citations (2) (2021)
9. Efficiency and the taxation of bank profits
   International Tax and Public Finance, 2021, 28, (1), 191-211 View citations (1)
10. VAT and the taxation of rents
    Journal of Public Economic Theory, 2021, 23, (4), 601-621

2019

11. Optimal mixed taxation, credit constraints, and the timing of income tax reporting
    Journal of Public Economic Theory, 2019, 21, (4), 708-737
    See also Working Paper Optimal Mixed Taxation, Credit Constraints and the Timing of Income Tax Reporting, CESifo Working Paper Series (2018) (2018)
12. Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary
    C.D. Howe Institute Commentary, 2019, (546) View citations (5)
    See also Working Paper Over the Top: Why an Annual Wealth Tax for Canada is Unnecessary, LIDAM Reprints CORE (2021) View citations (2) (2021)
13. Rationalizing the Canadian Income Tax System
    Canadian Tax Journal, 2019, 67, (3), 643-666

2018

14. Can Self-Financing Redeem the Basic Income Guarantee? Disincentives, Efficiency Costs, Tax Burdens, and Attitudes: A Rejoinder
    Canadian Public Policy, 2018, 44, (4), 447-457 View citations (2)
15. Natural Resource Extraction in a Federation
    FinanzArchiv: Public Finance Analysis, 2018, 74, (1), 34-51
    See also Working Paper Natural Resource Extraction in a Federation, Working Papers (2017) (2017)
16. Optimal unemployment insurance and redistribution
    Journal of Public Economic Theory, 2018, 20, (3), 303-324 View citations (6)
    See also Working Paper Optimal Unemployment Insurance And Redistribution, Working Paper (2016) View citations (1) (2016)
17. The Dubious Case for Annual Wealth Taxation
    ifo DICE Report, 2018, 16, (02), 03-07 View citations (2)
    See also Working Paper The Dubious Case for Annual Wealth Taxation, LIDAM Reprints CORE (2021) (2021)

2017

18. Eine Würdigung von Meinhard Knoche aus der Sicht des Wissenschaftlichen Beirats des ifo Instituts
    ifo Schnelldienst, 2017, 70, (13), 34-35
19. Optimal Income Taxation and Job Choice
    Scandinavian Journal of Economics, 2017, 119, (4), 910-938 View citations (2)
    See also Working Paper Optimal Income Taxation and Job Choice, CEMA Working Papers (2013) View citations (1) (2013)
20. Policy Forum: The Uneasy Case for a Canadian Patent Box
    Canadian Tax Journal, 2017, 65, (1), 61-72
21. Second-Best Theory: Ageing well at Sixty
    Pacific Economic Review, 2017, 22, (2), 249-270 View citations (2)
22. Tax reform in Québec: An alternative vision
    L'Actualité Economique, 2017, 93, (3), 339-366
23. The impressive contribution of Canadian economists to fiscal federalism theory and policy
    Canadian Journal of Economics/Revue canadienne d'économique, 2017, 50, (5), 1348-1380 View citations (1)
    Also in Canadian Journal of Economics, 2017, 50, (5), 1348-1380 (2017) View citations (1)

2016

24. Indirect taxes for redistribution: Should necessity goods be favored?
    Research in Economics, 2016, 70, (1), 64-88 View citations (7)
    See also Working Paper Indirect Taxes for Redistribution: Should Necessity Goods be Favored?, CESifo Working Paper Series (2011) (2011)
25. Modernizing Business Taxation
    C.D. Howe Institute Commentary, 2016, (452) View citations (3)
26. Moving Parts: Immigration Policy, Internal Migration and Natural Resource Shocks
    C.D. Howe Institute Commentary, 2016, (446) View citations (1)
27. Optimal Redistribution with Endogenous Social Norms
    Scandinavian Journal of Economics, 2016, 118, (3), 524-556 View citations (1)

2015

28. Drilling Down on Royalties: How Canadian Provinces Can Improve Non-Renewable Resource Taxes
    C.D. Howe Institute Commentary, 2015, (435) View citations (3)
29. Optimal Income Taxation with Risky Earnings: A Synthesis
    Journal of Public Economic Theory, 2015, 17, (6), 773-801 View citations (7)
30. Tax Policy for a Rent-Rich Economy
    Canadian Public Policy, 2015, 41, (4), 253-264 View citations (2)
31. Tax treatment of bequests when donor benefits are discounted
    International Tax and Public Finance, 2015, 22, (4), 604-634 View citations (10)

2014

32. Introduction to the Special Issue on the Economics of Taxation
    Annals of Economics and Statistics, 2014, (113-114), 7-9
33. Monitoring and Optimal Income Taxation with Involuntary Unemployment
    Annals of Economics and Statistics, 2014, (113-114), 121-157
34. Optimal Income Taxation and Risk: The Extensive-Margin Case
    Annals of Economics and Statistics, 2014, (113-114), 159-183
35. Optimal linear commodity taxation under optimal non-linear income taxation
    Journal of Public Economics, 2014, 117, (C), 201-210 View citations (47)
    See also Working Paper Optimal Linear Commodity Taxation under Optimal Non-Linear Income Taxation, CESifo Working Paper Series (2013) View citations (5) (2013)
36. Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice
    Canadian Tax Journal, 2014, 62, (4), 1029-1059 View citations (2)

2013

37. Non-cooperative pollution control in an inter-jurisdictional setting
    Regional Science and Urban Economics, 2013, 43, (5), 783-796 View citations (12)
38. Optimal Income Taxation and the Labour Market: An Overview
    CESifo Economic Studies, 2013, 59, (1), 93-148 View citations (9)

2012

39. Reassessment of the Tiebout model
    Journal of Public Economics, 2012, 96, (11), 1063-1078 View citations (35)
    See also Chapter Reassessment of the Tiebout Model, NBER Chapters, 2010, 1063-1078 (2010) View citations (4) (2010)
40. Recent Advances in Optimal Income Taxation
    Hacienda Pública Española / Review of Public Economics, 2012, 200, (1), 15-39 View citations (5)

2011

41. Entrepreneurship and asymmetric information in input markets
    International Tax and Public Finance, 2011, 18, (2), 166-192 View citations (6)
    See also Working Paper Entrepreneurship And Asymmetric Information In Input Markets, Working Paper (2006) (2006)
42. The efficiency of voluntary pollution abatement when countries can commit
    European Journal of Political Economy, 2011, 27, (2), 352-368 View citations (20)
    See also Working Paper The Efficiency of Voluntary Pollution Abatement when Countries can Commit, CCES Discussion Paper Series (2010) (2010)
43. Viewpoint: Innovations in the theory and practice of redistribution policy
    Canadian Journal of Economics, 2011, 44, (4), 1138-1183
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2011, 44, (4), 1138-1183 (2011)

2010

44. Efficiency and Redistribution: An Evaluative Review of Louis Kaplow's The Theory of Taxation and Public Economics
    Journal of Economic Literature, 2010, 48, (4), 964-79 View citations (10)
45. Mobility and Fiscal Imbalance
    National Tax Journal, 2010, 63, (4), 1023-53 View citations (6)

2009

46. Optimal Tax Design and Enforcement with an Informal Sector
    American Economic Journal: Economic Policy, 2009, 1, (1), 1-27 View citations (76)
    See also Working Paper Optimal Tax Design And Enforcement With An Informal Sector, Working Paper (2008) View citations (2) (2008)

2008

47. Bureaucratic Advice and Political Governance
    Journal of Public Economic Theory, 2008, 10, (4), 503-527 View citations (1)
    See also Working Paper Bureaucratic Advice And Political Governance, Working Paper (2006) View citations (4) (2006)
48. New directions in fiscal federalism: Introduction
    Journal of Public Economics, 2008, 92, (12), 2285-2287 View citations (2)
49. Optimal marginal and average income taxation under maximin
    Journal of Economic Theory, 2008, 143, (1), 425-441 View citations (52)
    See also Working Paper Optimal Marginal And Average Income Taxation Under Maxi-min, Working Paper (2006) View citations (1) (2006)

2007

50. Commitment and matching contributions to public goods
    Journal of Public Economics, 2007, 91, (9), 1664-1683 View citations (28)
    See also Working Paper Commitment And Matching Contributions To Public Goods, Working Paper (2006) View citations (4) (2006)
51. Redistributive Taxation under Ethical Behaviour*
    Scandinavian Journal of Economics, 2007, 109, (3), 505-529 View citations (11)
    See also Working Paper Redistributive Taxation Under Ethical Behaviour, Cahiers de recherche (2006) View citations (1) (2006)

2006

52. A Theory of Fiscal Imbalance
    FinanzArchiv: Public Finance Analysis, 2006, 62, (1), 1-27 View citations (36)
53. Financing and Taxing New Firms under Asymmetric Information
    FinanzArchiv: Public Finance Analysis, 2006, 62, (4), 471-502 View citations (31)
54. Optimal taxation with consumption time as a leisure or labor substitute
    Journal of Public Economics, 2006, 90, (10-11), 1851-1878 View citations (19)
    See also Working Paper Optimal Taxation With Consumption Time As A Leisure Or Labor Substitute, Working Paper (2006) View citations (23) (2006)
55. Principles of Cost-Benefit Analysis
    Public Policy Review, 2006, 2, (1), 1-44 View citations (19)
    See also Working Paper PRINCIPLES OF COST-BENEFIT ANALYSIS, Development Economics Working Papers (2006) View citations (19) (2006)
56. Social Insurance and Redistribution with Moral Hazard and Adverse Selection*
    Scandinavian Journal of Economics, 2006, 108, (2), 279-298 View citations (25)
    See also Working Paper Social insurance and redistribution with moral hazard and adverse selection, Post-Print (2006) View citations (25) (2006)
57. Tagging and redistributive taxation
    Annals of Economics and Statistics, 2006, (83-84), 123-147 View citations (30)
    See also Working Paper Tagging And Redistributive Taxation, Working Paper (2006) View citations (31) (2006)

2005

58. Editorial Announcement
    Journal of Public Economics, 2005, 89, (1), v-v
59. Editorial introduction for "The Political Integration and Disintegration" special issue
    Journal of Public Economics, 2005, 89, (7), 1155-1156
60. Income tax reform for a globalized world: The case for a dual income tax
    Journal of Asian Economics, 2005, 16, (6), 910-927 View citations (10)
61. Trading Off Tax Distortion and Tax Evasion
    Journal of Public Economic Theory, 2005, 7, (3), 361-381 View citations (26)
    See also Working Paper Trading Off Tax Distortion and Tax Evasion, CESifo Working Paper Series (2001) View citations (4) (2001)

2004

62. Agglomeration Effects and the Competition for Firms
    International Tax and Public Finance, 2004, 11, (5), 623-645 View citations (28)
    See also Working Paper Agglomeration Effects and the Competition for Firms, Cahiers de recherche (2003) View citations (9) (2003)
63. An Evaluation of the Stabilization Properties of Equalization in Canada
    Canadian Public Policy, 2004, 30, (1), 91-109 View citations (23)
    See also Working Paper An Evaluation Of The Stabilization Properties Of Equalization In Canada, Working Paper (2003) View citations (2) (2003)
64. An optimal contract approach to hospital financing
    Journal of Health Economics, 2004, 23, (1), 85-110 View citations (24)
    See also Working Paper An optimal contract approach to hospital financing, LIDAM Reprints CORE (2004) View citations (14) (2004)
65. Book Reviews
    Journal of Economics, 2004, 83, (1), 95-98 View citations (3)
66. Comments on Talbot Page, William Jaeger, and Richard Howarth
    American Journal of Agricultural Economics, 2004, 86, (3), 826-828
67. The Dual Income Tax System - An Overview
    ifo DICE Report, 2004, 2, (03), 03-08 View citations (37)
68. The Theory and Practice of Equalization
    CESifo Economic Studies, 2004, 50, (1), 211-254 View citations (92)
    See also Working Paper The Theory And Practice Of Equalization, Working Paper (2003) View citations (20) (2003)

2003

69. Editorial Introduction-ISPE conference, June 2000
    Journal of Public Economics, 2003, 87, (11), 2397-2397
70. Equalization and the Decentralization of Revenue–Raising in a Federation
    Journal of Public Economic Theory, 2003, 5, (2), 201-228 View citations (23)
    See also Working Paper Equalization and the decentralization of revenue-raising in a federation, LIDAM Reprints CORE (2003) View citations (16) (2003)
71. Redistribution and employment policies with endogenous unemployment
    Journal of Public Economics, 2003, 87, (11), 2407-2430 View citations (18)
    See also Working Paper Redistribution and Employment Policies with Endogenous Unemployment, Cahiers de recherche CREFE / CREFE Working Papers (2000) View citations (1) (2000)
72. Simultaneous Public and Private Provision of Services, Asymmetric Information and Innovation
    International Tax and Public Finance, 2003, 10, (4), 317-39 View citations (2)
    See also Working Paper Simultaneous public and private provision of services, asymmetric information and innovation, LIDAM Reprints CORE (2003) View citations (2) (2003)

2002

73. Inter-Jurisdictional Competition for Firms
    International Economic Review, 2002, 43, (3), 761-782 View citations (22)
74. Joint tax evasion
    Canadian Journal of Economics, 2002, 35, (3), 417-435 View citations (37)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2002, 35, (3), 417-435 (2002) View citations (12)
75. Optimal Redistribution with Heterogeneous Preferences for Leisure
    Journal of Public Economic Theory, 2002, 4, (4), 475-498 View citations (112)
    See also Working Paper Optimal redistribution with heterogeneous preferences for leisure, LIDAM Reprints CORE (2002) View citations (29) (2002)

2001

76. A minimum wage can be welfare-improving and employment-enhancing
    European Economic Review, 2001, 45, (3), 553-576 View citations (70)
    See also Working Paper A Minimum Wage Can Be Welfare-Improving and Employment-Enhancing, Cahiers de recherche CREFE / CREFE Working Papers (1999) View citations (7) (1999)
77. An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada
    Canadian Journal of Economics, 2001, 34, (2), 481-503 View citations (206)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2001, 34, (2), 481-503 (2001) View citations (173)
78. Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization
    Constitutional Political Economy, 2001, 12, (2), 93-121 View citations (23)

2000

79. Optimal Income Taxation With Quasi‐Linear Preferences Revisited
    Journal of Public Economic Theory, 2000, 2, (4), 435-460 View citations (10)
    See also Working Paper Optimal income taxation with quasi-linear preferences revisited, LIDAM Reprints CORE (2000) View citations (51) (2000)
80. Redistribution with Unobservable Bequests: A Case for Taxing Capital Income
    Scandinavian Journal of Economics, 2000, 102, (2), 253-267 View citations (50)
    See also Working Paper Redistribution with unobservable bequests: a case for taxing capital income, LIDAM Reprints CORE (2000) View citations (51) (2000)
81. The Optimality of Punishing Only the Innocent: The Case of Tax Evasion
    International Tax and Public Finance, 2000, 7, (6), 641-664 View citations (24)

1999

82. Agency and the design of welfare systems
    Journal of Public Economics, 1999, 73, (1), 1-30 View citations (19)
83. Country size and the voluntary provision of international public goods
    European Journal of Political Economy, 1999, 15, (4), 619-638 View citations (32)
84. Information Acquisition and Government Interventon in Credit Markets
    Journal of Public Economic Theory, 1999, 1, (3), 283-308 View citations (6)
    See also Working Paper Information Acquisition and Government Intervention in Credit Markets, Queen's Institute for Economic Research Discussion Papers (1997) (1997)
85. Le rôle de la théorie de l’optimum du second rang en économie publique
    L'Actualité Economique, 1999, 75, (1), 29-65
86. Monitoring Job Search as an Instrument For Targeting Transfers
    International Tax and Public Finance, 1999, 6, (3), 317-337 View citations (22)
    See also Working Paper Monitoring Job Search As An Instrument For Targeting Transfers, Working Paper (1999) View citations (22) (1999)
87. The Provision of Public Services by Government Funded Decentralized Agencies
    Public Choice, 1999, 100, (3-4), 157-84 View citations (26)

1998

88. A REVIEW OF PUBLIC SPENDING AND THE POOR
    Review of Income and Wealth, 1998, 44, (2), 285-293
89. Entrepreneurship, Asymmetric Information, and Unemployment
    International Tax and Public Finance, 1998, 5, (3), 307-327 View citations (16)
    See also Working Paper Entrepreneurship, Asymmetric Information and Unemployment, Cahiers de recherche CREFE / CREFE Working Papers (1998) View citations (16) (1998)
90. Evasion and Time Consistency in the Taxation of Capital Income
    International Economic Review, 1998, 39, (2), 461-76 View citations (20)
    See also Working Paper Evasion and Time Consistency in the Taxation of Capital Income, Working Paper (1993) View citations (1) (1993)
91. Redistributing Smarter: Self-Selection, Targeting and Non-Conventional Policy Instruments
    Canadian Public Policy, 1998, 24, (3), 365-369 View citations (1)
92. Subsidies versus Public Provision of Private Goods as Instruments for Redistribution
    Scandinavian Journal of Economics, 1998, 100, (3), 545-564 View citations (18)
    See also Working Paper Subsidies versus public provision of private goods as instruments for redistribution, LIDAM Reprints CORE (1998) View citations (15) (1998)
93. The Mirrlees Approach to the Theory of Economic Policy
    International Tax and Public Finance, 1998, 5, (1), 67-81 View citations (8)
94. The consequences of overlapping tax bases for redistribution and public spending in a federation
    Journal of Public Economics, 1998, 68, (3), 453-478 View citations (117)
    See also Working Paper The consequences of overlapping tax bases for redistribution and public spending in a federation, LIDAM Reprints CORE (1998) View citations (117) (1998)

1997

95. Public Economics and the Theory of Public Policy
    Canadian Journal of Economics, 1997, 30, (4), 753-72 View citations (17)
96. Volunteer work and club size: Nash equilibrium and optimality
    Journal of Public Economics, 1997, 65, (1), 9-22 View citations (12)
    See also Working Paper Volunteer work and club size: Nash equilibrium and optimality, LIDAM Reprints CORE (1997) View citations (5) (1997)

1996

97. Efficiency and the optimal direction of federal-state transfers
    International Tax and Public Finance, 1996, 3, (2), 137-155 View citations (125)
    See also Working Paper Efficiency and the optimal direction of federal-state transfers, IFS Working Papers (1996) View citations (124) (1996)
98. Issues in decentralizing the provision of education
    International Tax and Public Finance, 1996, 3, (3), 311-327 View citations (12)
    See also Working Paper Issues in decentralizing the provision of education, LIDAM Reprints CORE (1996) View citations (11) (1996)
99. Time-Consistent Criminal Sanctions
    Public Finance = Finances publiques, 1996, 51, (2), 149-65 View citations (13)
    See also Working Paper Time-consistent criminal sanctions, LIDAM Reprints CORE (1996) View citations (10) (1996)
100. Time-consistent subsidies to unlucky firms
     European Journal of Political Economy, 1996, 11, (4), 619-634 View citations (2)
     See also Working Paper Time-consistent subsidies to unlucky firms, LIDAM Reprints CORE (1995) View citations (1) (1995)

1995

101. Education and the poverty trap
     European Economic Review, 1995, 39, (7), 1257-1275 View citations (73)
     See also Working Paper Education and the poverty trap, LIDAM Reprints CORE (1995) View citations (52) (1995)
102. The Use of Public Expenditures for Redistributive Purposes
     Oxford Economic Papers, 1995, 47, (1), 45-59 View citations (131)
     See also Working Paper The use of public expenditures for redistributive purposes, LIDAM Reprints CORE (1995) View citations (110) (1995)

1994

103. Taxation and savings: a survey
     Fiscal Studies, 1994, 15, (3), 19-63 View citations (21)
104. Time inconsistency as a rationale for public unemployment insurance
     International Tax and Public Finance, 1994, 1, (2), 107-126 View citations (4)
105. Towards a theory of the direct-indirect tax mix
     Journal of Public Economics, 1994, 55, (1), 71-88 View citations (20)
     See also Working Paper Towards a theory of the direct-indirect tax mix, LIDAM Reprints CORE (1994) View citations (4) (1994)

1993

106. Public Goods, Self-Selection and Optimal Income Taxation
     International Economic Review, 1993, 34, (3), 463-78 View citations (158)
     See also Working Paper Public Goods, Self-Selection and Optimal Income Taxation, Working Paper (1991) View citations (52) (1991)

1992

107. Problems with integrating corporate and personal income taxes in an open economy
     Journal of Public Economics, 1992, 48, (1), 39-66 View citations (80)
     See also Working Paper Problems with Integrating Corporate and Personal Income Taxes in an Open Economy, Working Paper (1988) View citations (1) (1988)

1991

108. Optimal linear income taxation in models with occupational choice
     Journal of Public Economics, 1991, 46, (2), 133-162 View citations (56)
109. Pay-as-You-Go Social Security in a Changing Environment
     Journal of Population Economics, 1991, 4, (4), 257-80 View citations (16)
     See also Working Paper Pay-as-you go social security in a changing environment, LIDAM Reprints CORE (1991) View citations (11) (1991)

1990

110. Optimal Tax-Subsidy Policies for Industrial Adjustment to Uncertain Shocks
     Oxford Economic Papers, 1990, 42, (1), 105-34 View citations (9)

1989

111. A Median Voter Model of Social Security
     International Economic Review, 1989, 30, (2), 307-28 View citations (70)
     See also Working Paper A median voter model of social security, LIDAM Reprints CORE (1989) View citations (45) (1989)
112. Non-cooperative Behavior and Efficient Provision of Public Goods
     Public Finance = Finances publiques, 1989, 44, (1), 1-7 View citations (16)
113. Tax-transfer policies and the voluntary provision of public goods
     Journal of Public Economics, 1989, 39, (2), 157-176 View citations (66)
     See also Working Paper Tax-transfer policies and the voluntary provision of public goods, LIDAM Reprints CORE (1989) View citations (46) (1989)

1988

114. Measuring Marginal Effective Tax Rates: Theory and Application to Canada
     Annals of Economics and Statistics, 1988, (11), 73-92 View citations (1)
115. Social security and the failure of annuity markets
     Journal of Public Economics, 1988, 35, (1), 75-96 View citations (21)
     See also Working Paper Social Security and the Failure of Annuity Markets, Working Paper (1986) View citations (1) (1986)

1987

116. Marginal Effective Tax Rates for Capital in the Canadian Mining Industry
     Canadian Journal of Economics, 1987, 20, (1), 1-16 View citations (11)

1984

117. A general proposition on the design of a neutral business tax
     Journal of Public Economics, 1984, 24, (2), 231-239 View citations (225)
     See also Working Paper A General Proposition on the Design of a Neutral Business Tax, Working Paper (1982) View citations (8) (1982)
118. Social Security and Aggregate Capital Accumulation Revisited: Dynamic Simultaneous Estimates in a Wealth-Generation Model
     Economic Inquiry, 1984, 22, (1), 68-79 View citations (2)
119. Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada
     Canadian Journal of Economics, 1984, 17, (1), 62-79 View citations (46)

1983

120. Revenue Sharing and the Equlization of Natural Resource Revenues
     Canadian Public Policy, 1983, 9, (2), 174-180 View citations (2)
121. Unemployment insurance and redistributive taxation
     Journal of Public Economics, 1983, 20, (2), 193-210 View citations (11)
     See also Working Paper Unemployment Insurance and Redistributive Taxation, Working Paper (1982) View citations (3) (1982)

1982

122. Corporate Taxation and the Cost of Holding Inventories
     Canadian Journal of Economics, 1982, 15, (2), 278-93 View citations (6)
     See also Working Paper Corporate Taxation and the Cost of Holding Inventories, Working Paper (1981) View citations (1) (1981)
123. Efficiency and Equalization Payments in a Federal System of Government: A Synthesis and Extension of Recent Results
     Canadian Journal of Economics, 1982, 15, (4), 613-33 View citations (279)
124. Financing Confederation: Rejoinder
     Canadian Public Policy, 1982, 8, (4), 621-623
125. On the Method of Taxation and the Provision of Local Public Goods: Comment
     American Economic Review, 1982, 72, (4), 846-51 View citations (61)

1981

126. The Efficiency Basis for Regional Employment Policy
     Canadian Journal of Economics, 1981, 14, (1), 58-77 View citations (9)
     See also Working Paper The Efficiency Basis for Regional Employment Policy, Working Paper (1979) (1979)

1980

127. A note on the market provision of club goods
     Journal of Public Economics, 1980, 13, (1), 131-137 View citations (16)
128. Consitutional Reform Canadian-Style: An Economic Perspective
     Canadian Public Policy, 1980, 6, (3), 492-505 View citations (1)
129. Corporate Taxation and Investment: A Synthesis of the Neo-Classical Theory
     Canadian Journal of Economics, 1980, 13, (2), 250-67 View citations (10)
     See also Working Paper Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory, Working Paper (1979) (1979)

1979

130. Depreciation and interest deductions and the effect of the corporation income tax on investment
     Journal of Public Economics, 1979, 11, (1), 93-105 View citations (25)
131. Long-run Tax Incidence: A Comparative Dynamic Approach
     The Review of Economic Studies, 1979, 46, (3), 505-511 View citations (27)

1978

132. A General Equilibrium Computation of the Effects of the Canadian Tariff Structure
     Canadian Journal of Economics, 1978, 11, (3), 424-46 View citations (15)
133. Investment Incentives, Corporate Taxation, and Efficiency in the Allocation of Capital
     Economic Journal, 1978, 88, (351), 470-81 View citations (7)
134. Public Investment Decision Rules in a Neo-Classical Growing Economy
     International Economic Review, 1978, 19, (2), 265-87 View citations (3)

1977

135. A characterization of piecemeal second best policy
     Journal of Public Economics, 1977, 8, (2), 169-190 View citations (13)
     See also Working Paper A Characterization of Piecemeal Second Best Policy, Working Paper (1975) (1975)
136. The General Equilibrium Effects of Commodity Taxes in an Economy With Inter-Industry Flows
     Public Finance Review, 1977, 5, (3), 303-328

1976

137. Integrating Equity and Efficiency in Applied Welfare Economics
     The Quarterly Journal of Economics, 1976, 90, (4), 541-556 View citations (17)
     See also Working Paper Integrating Equity and Efficiency in Applied Welfare Economics, Working Paper (1974) (1974)
138. The Welfare Foundations of Cost-Benefit Analysis-A Reply
     Economic Journal, 1976, 86, (342), 359-61

1975

139. Benefit-Cost Shadow Pricing in Open Economies: An Alternative Approach
     Journal of Political Economy, 1975, 83, (2), 419-30 View citations (3)
     See also Working Paper Benefit-Cost Shadow Pricing in Open Economies: An Alternative Approach, Working Paper (1974) (1974)
140. Cost-benefit Rules in General Equilibrium
     The Review of Economic Studies, 1975, 42, (3), 361-374 View citations (7)
     See also Working Paper Cost-Benefit Rules in General Equilibrium, Working Paper (1973) (1973)
141. Optimal Taxes with Untaxed Goods and Factors
     Public Finance Review, 1975, 3, (3), 275-290
142. The Effect of Corporate Tax Changes by Industry on Employment in Canada: A Short Run Analysis
     Public Finance = Finances publiques, 1975, 30, (1), 46-60

1974

143. The Welfare Foundations of Cost-Benefit Analysis
     Economic Journal, 1974, 84, (336), 926-39 View citations (42)

1973

144. Optimal tariffs, optimal taxes and public goods
     Journal of Public Economics, 1973, 2, (4), 391-403 View citations (12)
     See also Working Paper Optimal Tariffs, Optimal Taxes and Public Goods, Working Paper (1973) View citations (19) (1973)
145. Similarities and Differences between Public Goods and Public Factors
     Public Finance = Finances publiques, 1973, 28, (3-4), 245-58 View citations (4)

Books

2022

1. Tax Policy
   Cambridge Books, Cambridge University Press

2012

2. From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views, vol 1
   MIT Press Books, The MIT Press View citations (82)

2009

3. Fiscal Federalism
   Cambridge Books, Cambridge University Press View citations (5)
   Also in Cambridge Books, Cambridge University Press (2009) View citations (5)

2007

4. Intergovernmental Fiscal Transfers: Principles and Practice
   World Bank Publications - Books, The World Bank Group View citations (124)

Chapters

2023

1. The Taxation of Natural Resources: Principles and Policy Issues
   Springer View citations (2)
   See also Working Paper The taxation of natural resources: principles and policy issues, The World Bank (1993) View citations (26) (1993)

2011

2. Individual Income Taxation: Income, Consumption, or Dual?
   Chapter 3 in The Elgar Guide to Tax Systems, 2011 View citations (1)
   See also Working Paper Individual Income Taxation: Income, Consumption, or Dual?, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2010) (2010)
3. Rethinking Tax-Transfer Policy for 21st Century Canada
   A chapter in New Directions for Intelligent Government in Canada: Papers in Honour of Ian Stewart, 2011, pp 163-204 View citations (2)

2010

4. Reassessment of the Tiebout Model
   A chapter in Fiscal Federalism, 2010, pp 1063-1078 View citations (4)
   See also Journal Article Reassessment of the Tiebout model, Elsevier (2012) View citations (35) (2012)
5. The Design of a VAT for Multi-Government Jurisdictions: Lessons from Canada
   Chapter 4 in Fiscal Reforms in the Middle East, 2010 View citations (1)

2008

6. Fiscal Equalization: The Canadian Experience
   Chapter 5 in Fiscal Federalism and Political Decentralization, 2008

2006

7. Intergovernmental Redistributive Transfers: Efficiency and Equity
   Chapter 14 in Handbook of Fiscal Federalism, 2006 View citations (9)

2001

8. Financing Confederation Revisited: The Economic State of the Federation
   A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 37-56 View citations (1)

2000

9. Redistribution
   Chapter 12 in Handbook of Income Distribution, 2000, vol. 1, pp 677-789 View citations (6)
   See also Working Paper Redistribution, Economics Department, Queen's University (1999) View citations (52) (1999)

1998

10. Public Economics as Second-Best Analysis
    Palgrave Macmillan

1992

11. Pressures for the Harmonization of Income Taxation between Canada and the United States
    A chapter in Canada-U.S. Tax Comparisons, 1992, pp 25-74