Details about Kenneth J. McKenzie

Access statistics for papers by Kenneth J. McKenzie.

Last updated 2023-03-16. Update your information in the RePEc Author Service.

Short-id: pmc70

Working Papers

2017

1. Tax Policy Forum: Review of Tax Expenditures, Budget 2016
   MPRA Paper, University Library of Munich, Germany

2015

2. Going Dutch? The Impact of Oil Price Shocks on the Canadian Economy
   Working Papers, Colorado School of Mines, Division of Economics and Business

2000

3. Taxing Banks
   Taxation, ATAX, University of New South Wales

1998

4. A Case of Institutional Endogeneity? A study of the Budgetary Reforms of the Government of Alberta, Canada
   Working Papers, Calgary - Department of Economics View citations (3)
5. Electoral and Partisan Cycles in Fiscal Policy: an Examination of Canadian Provinces
   Working Papers, Calgary - Department of Economics View citations (1)
   See also Journal Article Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces, International Tax and Public Finance, Springer (2001) View citations (145) (2001)

1994

6. The Impact of the Capital Gains Exemption on Investment
   Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics

1993

7. Dividend Taxation and Equity Value: A Note on the Canadian Tax Changes of 1986
   Working Papers, Calgary - Department of Economics
   Also in Carleton Economic Papers, Carleton University, Department of Economics (1992)

1992

8. The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates of Capital
   Working Papers, Calgary - Department of Economics
   See also Journal Article The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital, Canadian Journal of Economics, Canadian Economics Association (1994) View citations (13) (1994)

1989

9. The Neutrality of Business Taxation in the Presence of Capital Adjustment Costs and Risk
   Working Paper, Economics Department, Queen's University

1985

10. A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry
    Working Paper, Economics Department, Queen's University

Undated

11. The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
    Working Papers, Department of Economics, University of Calgary View citations (7)
    See also Journal Article The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces, SPP Research Papers, The School of Public Policy, University of Calgary (2017) View citations (9) (2017)

Journal Articles

2021

1. The Taxation of Capital Income in Canada: Analysis and Directions for Reform
   National Tax Journal, 2021, 74, (2), 529 - 551

2019

2. Altering the Tax Mix in Alberta
   SPP Research Papers, 2019, 12, (25) View citations (1)
3. Finances of the Nation: Taxing Wages in Canada, 2001-2018
   Canadian Tax Journal, 2019, 67, (4), 1201-1213
4. Tax Policy Next to the Elephant: Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act
   C.D. Howe Institute Commentary, 2019, (537) View citations (3)

2017

5. The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
   SPP Research Papers, 2017, 10, (7) View citations (9)
   See also Working Paper The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces, Working Papers View citations (7)
6. Who Pays the Corporate Tax?: Insights from the Literature and Evidence for Canadian Provinces
   SPP Research Papers, 2017, 10, (6) View citations (5)

2016

7. Going Dutch? The Impact of Falling Oil Prices on the Canadian Economy
   Canadian Public Policy, 2016, 42, (2), 168-180 View citations (7)
8. Make the Alberta Carbon Levy Revenue Neutral
   SPP Briefing Papers, 2016, 9, (15) View citations (1)

2015

9. The Distribution of Incomes and Taxes/Transfers in Canada: A Cohort Analysis
   SPP Research Papers, 2015, 8, (5) View citations (1)

2013

10. Government-Owned Enterprises in Canada
    SPP Research Papers, 2013, 6, (8)

2012

11. The Big and the Small of Tax Support for R&D in Canada
    SPP Research Papers, 2012, 5, (22) View citations (1)
12. The GST and Financial Services: Pausing for Perspective
    SPP Research Papers, 2012, 5, (29) View citations (11)

2011

13. Plucking the Golden Goose: Higher Royalty Rates on the Oil Sands Generate Significant Increases in Government Revenue
    SPP Communique, 2011, 3, (3) View citations (1)
14. The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies
    SPP Research Papers, 2011, 4, (14) View citations (5)

2010

15. Taxation and R&D: An Investigation of the Push and Pull Effects
    Canadian Public Policy, 2010, 36, (3), 307-324 View citations (4)

2008

16. Measuring tax incentives for R&D
    International Tax and Public Finance, 2008, 15, (5), 563-581 View citations (11)

2005

17. Tax Subsidies for R&D in Canadian Provinces
    Canadian Public Policy, 2005, 31, (1), 29-44 View citations (5)

2001

18. Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces
    International Tax and Public Finance, 2001, 8, (5), 753-774 View citations (145)
    See also Working Paper Electoral and Partisan Cycles in Fiscal Policy: an Examination of Canadian Provinces, Working Papers (1998) View citations (1) (1998)

1999

19. Diseño institucional y política pública: una perspectiva microeconómica
    Revista de Economía Institucional, 1999, 1, (1), 17-58
20. The Characteristics of Fiscal Policy in Canada
    Canadian Public Policy, 1999, 25, (4), 483-501 View citations (3)

1997

21. Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach
    International Tax and Public Finance, 1997, 4, (3), 337-359 View citations (29)
    Also in International Tax and Public Finance, 1997, 4, (3), 337-359 (1997) View citations (30)

1996

22. Damned If You Do, Damned If You Don't: An Option Value Approach to Evaluating the Subsidy of the CPR Mainline
    Canadian Journal of Economics, 1996, 29, (2), 255-70 View citations (7)

1995

23. Dividend Taxation and Equity Value: The Canadian Tax Changes of 1986
    Canadian Journal of Economics, 1995, 28, (2), 463-72 View citations (3)
24. The Impact of the Capital Gains Exemption on Capital Markets
    Canadian Public Policy, 1995, 21, (s1), 100-115 View citations (6)

1994

25. The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital
    Canadian Journal of Economics, 1994, 27, (3), 604-19 View citations (13)
    See also Working Paper The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates of Capital, Working Papers (1992) (1992)

1993

26. Neutral Ex Ante Income Taxation in the Presence of Adjustment Costs and Risk
    Public Finance = Finances publiques, 1993, 48, (2), 250-67 View citations (1)

1987

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

Chapters

1992

1. Tax Effects on the Cost of Capital
   A chapter in Canada-U.S. Tax Comparisons, 1992, pp 189-216 View citations (10)