Details about Jack M. Mintz

Postal address:	School of Public Policy University of Calgary 5th Floor, 906 8th Avenue, SW Calgary, Alberta, Canada T2P 1H9
Workplace:	School of Public Policy, University of Calgary, (more information at EDIRC)

Access statistics for papers by Jack M. Mintz.

Last updated 2024-11-10. Update your information in the RePEc Author Service.

Short-id: pmi365

---

Jump to Journal Articles Books Edited books Chapters

Working Papers

2024

1. Does Earmarking Lead to More per Capita Public Health Spending?
   CESifo Working Paper Series, CESifo

2018

2. Global Implications of U.S. Tax Reform
   EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich View citations (3)
   See also Journal Article Global Implications of U.S. Tax Reform, ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2018) View citations (3) (2018)
3. Two Different Conflicts in Federal Systems: An Application to Canada
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Two Different Conflicts in Federal Systems: An Application to Canada, SPP Research Papers, The School of Public Policy, University of Calgary (2019) View citations (2) (2019)

2014

4. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit
   Working Papers, Oxford University Centre for Business Taxation View citations (2)
5. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes
   Working Papers, Rice University, Department of Economics View citations (1)
   See also Chapter US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)
   Journal Article US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes, International Tax and Public Finance, Springer (2015) (2015)

2008

6. Squeaky Hinges: Widening the Door to Canadian Cross-border Investment
   e-briefs, C.D. Howe Institute
7. What determines the use of holding companies and ownership chains?
   Working Papers, Oxford University Centre for Business Taxation View citations (38)

2007

8. Canada Is Missing Out On Global Capital Market Integration
   e-briefs, C.D. Howe Institute View citations (2)
9. Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
   Working Papers, Oxford University Centre for Business Taxation View citations (4)

2006

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

2005

11. Capital mobility and tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (120)
    See also Journal Article Capital Mobility and Tax Competition, Foundations and Trends(R) in Microeconomics, now publishers (2005) View citations (108) (2005)
12. Taxation and the Financial Structure of German Outbound FDI
    CESifo Working Paper Series, CESifo View citations (58)

2003

13. Capital Mobility and Tax Competition: A Survey
    CESifo Working Paper Series, CESifo View citations (74)

2002

14. Coopération et design des institutions: une perspective économique. Autonomie, solidarité et coopération. Quelques enjeux du fédéralisme belge au 21e siècle, sous la direction de Philippe Cattoir, Philippe de Bruycker, Hugues Dumont, Henry Tulkens et Els Witte
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)
15. Taxation, SMEs and Entrepreneurship
    OECD Science, Technology and Industry Working Papers, OECD Publishing View citations (10)

2001

16. 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)
17. Taxation of Financial Intermediation Activities in Hong Kong
    Working Papers, Hong Kong Institute for Monetary Research

2000

18. 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)
19. Taxation of Investment and Finance in an International Setting: Implications for Tax Competition
    CoFE Discussion Papers, University of Konstanz, Center of Finance and Econometrics (CoFE) View citations (2)
20. Taxing issues with privatization: a checklist
    Policy Research Working Paper Series, The World Bank

1998

21. The Role of Allocation in a Globalized Corporate Income Tax
    IMF Working Papers, International Monetary Fund View citations (2)

1996

22. Latin American taxation of foreign direct investment in a global economy
    Sede de la CEPAL en Santiago (Estudios e Investigaciones), Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL)
23. Optimality properties of alternative systems of taxation of foreign capital income
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (59)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1994) View citations (2)
    See also Journal Article Optimality properties of alternative systems of taxation of foreign capital income, Journal of Public Economics, Elsevier (1996) View citations (63) (1996)
    Chapter Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income, Springer Books, Springer (2006) (2006)
24. U.S. Interest Allocation Rules: Effects and Policy
    Departmental Working Papers, Rutgers University, Department of Economics View citations (1)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (1994) View citations (6)
    See also Journal Article U.S. interest-allocation rules: Effects and policy, International Tax and Public Finance, Springer (1995) View citations (32) (1995)

1992

25. Is There a Future for Capital Income Taxation?
    OECD Economics Department Working Papers, OECD Publishing View citations (13)

1991

26. Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (2)

1990

27. Strategic use of tax rates and credits in a model of international corporate income tax competition
    LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (10)
28. Taxing foreign income in capital-importing countries: Thailand's perspective
    Policy Research Working Paper Series, The World Bank
29. The OECD Convention: A ``Model" for Corporate Tax Harmonization?
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (1)

1989

30. An Empirical Study of the Impact of Corporate Taxation on the Debt Policy of Canadian Firms
    Working Paper, Economics Department, Queen's University View citations (6)
31. Cash flow or income?: the choice of base for company taxation
    Policy Research Working Paper Series, The World Bank View citations (1)
    See also Journal Article Cash Flow or Income? The Choice of Base for Company Taxation, The World Bank Research Observer, World Bank (1991) View citations (2) (1991)
32. SMALL ENTERPRISES TAX POLICY: EFFECTS ON MARKET PRICE, INDUSTRY PROFITS AND ALLOCATIVE EFFICIENCY IN A DOMINANT FIRM MODEL
    Working Papers, John Deutsch Institute for the Study of Economic Policy View citations (2)
33. Tax holidays and investments
    Policy Research Working Paper Series, The World Bank View citations (1)

1987

34. Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later
    Working Paper, Economics Department, Queen's University View citations (2)
35. An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics
    See also Journal Article An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates, The Quarterly Journal of Economics, President and Fellows of Harvard College (1988) View citations (29) (1988)
36. Taxation and Business Activity: A Survey
    Working Paper, Economics Department, Queen's University View citations (12)

1986

37. Commodity tax competition between member states of a federation: equilibrium and efficiency
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (255)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1984) View citations (7)
    See also Chapter Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency, Springer Books, Springer (2006) View citations (1) (2006)
    Journal Article Commodity tax competition between member states of a federation: equilibrium and efficiency, Journal of Public Economics, Elsevier (1986) View citations (288) (1986)
38. Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues
    Working Paper, Economics Department, Queen's University View citations (1)
39. The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics

1985

40. A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry
    Working Paper, Economics Department, Queen's University
41. An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates
    Working Paper, Economics Department, Queen's University View citations (3)
42. Public production and shadow pricing in a model of disequilibirum in labour and capital markets
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (4)
    See also Journal Article Public production and shadow pricing in a model of disequilibrium in labour and capital markets, Journal of Economic Theory, Elsevier (1985) View citations (5) (1985)

1984

43. Commodity Tax Competition Between Member States of a Federation
    Working Paper, Economics Department, Queen's University View citations (14)
44. Shadow pricing of labour and capital in an economy with unemployed labour
    LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) View citations (4)
    See also Journal Article Shadow pricing of labour and capital in an economy with unemployed labour, European Economic Review, Elsevier (1984) View citations (6) (1984)

1983

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

1982

46. Taxation, Inflation and the User Cost of Capital in Canada
    Working Paper, Economics Department, Queen's University View citations (2)
47. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation
    Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) View citations (7)

1981

48. 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)
49. On the Neutrality of Flow-of-Funds Corporate Taxation
    Working Paper, Economics Department, Queen's University

1980

50. A Note on Multiproduct Economies of Scale and Economies of Scope
    Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics
    See also Journal Article A note on multiproduct economies of scale and economies of scope, Economics Letters, Elsevier (1981) (1981)
51. A Note on Multiproduct Economies of Scale and Scope
    Working Paper, Economics Department, Queen's University
52. Mixed Enterprises and State Equity Financing of Industry
    Working Paper, Economics Department, Queen's University
    Also in Queen's Institute for Economic Research Discussion Papers, Queen's University - Department of Economics (1980)
53. Spanning and Financial Intermediation with Incomplete Markets
    Working Paper, Economics Department, Queen's University

1979

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

Journal Articles

2023

1. Corporate Minimum Tax Options
   Canadian Tax Journal, 2023, 71, (2), 445-469

2022

2. A Proposal for a "Big Bang" Corporate Tax Reform
   SPP Research Papers, 2022, 15, (7)
3. The Coming Energy Transition: Industry’s Opportunities Are Not Just In Canada
   SPP Communique, 2022, 15, (32)
4. The Global Corporate Minimum Tax: A Cure or Not?
   Canadian Tax Journal, 2022, 70, (Supplement), 231-255

2021

5. 2020 TAX COMPETITIVENESS REPORT: CANADA’S INVESTMENT CHALLENGE
   SPP Research Papers, 2021, 14, (21) View citations (1)
6. A New Approach to Improving Small-Business Tax Competitiveness
   SPP Research Papers, 2021, 14, (24)
7. Richard Miller Bird 1938–2021
   International Tax and Public Finance, 2021, 28, (6), 1299-1301

2020

8. The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge
   SPP Research Papers, 2020, 13, (1) View citations (1)

2019

9. Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?
   Canadian Tax Journal, 2019, 67, (1), 41-55 View citations (3)
10. Two Different Conflicts in Federal Systems: An Application to Canada
    SPP Research Papers, 2019, 12, (14) View citations (2)
    See also Working Paper Two Different Conflicts in Federal Systems: An Application to Canada, CESifo Working Paper Series (2018) View citations (1) (2018)

2018

11. 2017 Tax Competitiveness Report: The Calm Before the Storm
    SPP Research Papers, 2018, 11, (7) View citations (5)
12. Global Implications of U.S. Tax Reform
    ifo Schnelldienst, 2018, 71, (07), 22-35 View citations (3)
    See also Working Paper Global Implications of U.S. Tax Reform, EconPol Working Paper (2018) View citations (3) (2018)

2017

13. A 2017 Update of Taxation of Oil Investments in Canada and the United States: How U.S. Tax Reform Could Affect Competitiveness
    SPP Research Papers, 2017, 10, (21)
14. Putting the Alberta Budget on a New Trajectory
    SPP Research Papers, 2017, 10, (26) View citations (2)
15. Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul
    SPP Communique, 2017, 9, (PT7)
16. Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups
    SPP Communique, 2017, 9, (PT9) View citations (3)
17. Whether it is the U.S. House or Senate Tax Cut Plan – It’s Trouble for Canadian Competitiveness
    SPP Communique, 2017, 9, (PT10) View citations (1)

2016

18. 2015 Tax-Competitveness Report: Canada is losing its Attractiveness
    SPP Research Papers, 2016, 9, (37) View citations (9)
19. Alberta's New Royalty Regime is a Step Towards Competitivness: A 2016 Update
    SPP Research Papers, 2016, 9, (35) View citations (3)
20. Getting Financial Regulations Right: Avoiding Unintended Effects
    SPP Research Papers, 2016, 9, (32)

2015

21. Optimal Public Infrastructure: Some Guideposts to Ensure we don't Overspend
    SPP Research Papers, 2015, 8, (37) View citations (2)
22. Potash Taxation: How Canada's Regime is Neither Efficient nor Competitive from an International Perspective
    SPP Research Papers, 2015, 8, (1)
23. Taxing Stock Options: Efficiency, Fairness and Revenue Implications
    SPP Research Papers, 2015, 8, (33) View citations (1)
24. The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda
    SPP Research Papers, 2015, 8, (4) View citations (5)
25. The Distribution of Incomes and Taxes/Transfers in Canada: A Cohort Analysis
    SPP Research Papers, 2015, 8, (5) View citations (1)
26. The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks
    SPP Research Papers, 2015, 8, (24) View citations (1)
27. US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
    International Tax and Public Finance, 2015, 22, (5), 887-907
    See also Chapter US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes, World Scientific Book Chapters, 2019, 195-225 (2019) (2019)
    Working Paper US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes, Working Papers (2014) View citations (1) (2014)

2014

28. Income Adequacy Among Canadian Seniors: Helping Singles Most
    SPP Research Papers, 2014, 7, (4)
29. Muddling Up the Market: New Market Regulations May Do More Harm than Good to the Integrity of Markets
    SPP Research Papers, 2014, 7, (35)
30. Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds
    SPP Research Papers, 2014, 7, (34)
31. Policy Advice to Alberta's New Premier
    SPP Communique, 2014, 6, (7)
32. The Free Ride is Over: Why Cities, and Citizens, Must Start Paying for Much-Needed Infrastructure
    SPP Research Papers, 2014, 7, (14) View citations (4)

2013

33. 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads
    SPP Research Papers, 2013, 6, (35) View citations (8)
34. Canadian Manufacturing Malaise: Three Hypotheses
    SPP Research Papers, 2013, 6, (12) View citations (2)
35. Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax
    SPP Research Papers, 2013, 6, (29) View citations (3)
36. Fixing Saskatchewan's Potash Royalty Mess: A New Approach for Economic Efficiency and Simplicity
    SPP Research Papers, 2013, 6, (7) View citations (3)
37. Introduction to the special issue on public finance, public debt and global recovery
    International Tax and Public Finance, 2013, 20, (4), 545-547
38. No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families
    SPP Research Papers, 2013, 6, (15)
39. Reform Proposals for Replenishing Retirement Savings
    SPP Research Papers, 2013, 6, (9) View citations (3)
40. Repairing Canada's Mining-Tax System to be Less Distorting and Complex
    SPP Research Papers, 2013, 6, (18) View citations (1)
41. Sovereign Wealth and Pension Funds Controlling Canadian Businesses: Tax-Policy Implications
    SPP Research Papers, 2013, 6, (5) View citations (1)

2012

42. 2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story
    SPP Research Papers, 2012, 5, (28) View citations (3)
43. A Profound Tax Reform: Harmonization on Prince Edward Island's Competitiveness
    SPP Research Papers, 2012, 5, (33)
44. Capturing Economic Rents from Resources through Royalties and Taxes
    SPP Research Papers, 2012, 5, (30) View citations (13)
45. Implications of the Recommendations of the Expert Panel on Federal Support to Research and Development
    SPP Research Papers, 2012, 5, (7)

2011

46. Canada's 2010 Tax Competitiveness Ranking: Moving to the Average but Biased Against Services
    SPP Research Papers, 2011, 4, (2) View citations (1)
47. Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities
    SPP Research Papers, 2011, 4, (1) View citations (2)
48. Small Business Taxation: Revamping Incentives to Encourage Growth
    SPP Research Papers, 2011, 4, (7) View citations (10)
49. Tax Impact of BC's HST Debate on Investment and Competitiveness
    SPP Communique, 2011, 3, (1)
50. The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies
    SPP Research Papers, 2011, 4, (14) View citations (5)

2010

51. A Decade of Reforms: Still an Unfinised Plan
    SPP Briefing Papers, 2010, 3, (5)
52. British Columbia's Harmonized Sales Tax: A Giant Leap in the Province's Competitiveness
    SPP Briefing Papers, 2010, 3, (4)
53. Canada's Foreign Direct Investment Challenge: Reducing Barriers and Ensuring a Level Playing Field in Face of Sovereign Wealth Funds and State-Owned Enterprises
    SPP Research Papers, 2010, 3, (4)
54. Measuring Effective Tax Rates For Oil and Gas in Canada
    SPP Technical Papers, 2010 View citations (1)
55. Taxing Canada's Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments
    SPP Briefing Papers, 2010, 3, (3)

2009

56. Ontario's Bold Move to Create Jobs and Growth: Impact of the 2009 Ontario Budget and Other Recent Tax Measures on Investment, Jobs, and Income
    SPP Communique, 2009, 1, (4)
57. The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
    C.D. Howe Institute Commentary, 2009, (295) View citations (6)
58. Will Alberta Lost its Tax Advantage?
    SPP Communique, 2009, 1, (3)

2008

59. Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
    C.D. Howe Institute Commentary, 2008, (273) View citations (6)
60. Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
    C.D. Howe Institute Commentary, 2008, (270) View citations (2)
61. Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note
    Canadian Public Policy, 2008, 34, (4), 519-520

2007

62. 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
    C.D. Howe Institute Commentary, 2007, (254) View citations (6)
63. Federal and Provincial Tax Reforms: Let's Get Back on Track
    C.D. Howe Institute Backgrounder, 2007, (102)

2006

64. Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience
    National Tax Journal, 2006, 59, (4), 889-903 View citations (12)

2005

65. Assessing Ontario's Fiscal Competitiveness
    Canadian Public Policy, 2005, 31, (1), 1-28
66. Capital Mobility and Tax Competition
    Foundations and Trends(R) in Microeconomics, 2005, 1, (1), 1-62 View citations (108)
    See also Working Paper Capital mobility and tax competition, Munich Reprints in Economics (2005) View citations (120) (2005)

2004

67. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
    International Tax and Public Finance, 2004, 11, (4), 419-434 View citations (41)
68. Corporate Tax Harmonization in Europe: It's All About Compliance
    International Tax and Public Finance, 2004, 11, (2), 221-234 View citations (25)
69. 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)
70. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 View citations (99)

2003

71. Exploring Formula Allocation for the European Union
    International Tax and Public Finance, 2003, 10, (6), 695-711 View citations (35)

2002

72. European company tax reform: prospects for the future; company taxation and the internal market
    CESifo Forum, 2002, 3, (01), 3-9 View citations (6)
73. 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)

2001

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

2000

75. Editorial Note
    International Tax and Public Finance, 2000, 7, (4), 381-381
76. The deductibility of provincial business taxes in a federation with vertical fiscal externalities
    Canadian Journal of Economics, 2000, 33, (3), 677-694 View citations (14)
    Also in Canadian Journal of Economics/Revue canadienne d'économique, 2000, 33, (3), 677-694 (2000) View citations (12)

1999

77. Globalization of the Corporate Income Tax: The Role of Allocation
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 389- View citations (31)

1998

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

1997

79. Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422]
    Journal of Public Economics, 1997, 64, (2), 287-287
80. 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 (30)
    Also in International Tax and Public Finance, 1997, 4, (3), 337-359 (1997) View citations (29)

1996

81. Editor's note
    International Tax and Public Finance, 1996, 3, (2), 119-119
82. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237
83. Optimality properties of alternative systems of taxation of foreign capital income
    Journal of Public Economics, 1996, 60, (3), 373-399 View citations (63)
    See also Working Paper Optimality properties of alternative systems of taxation of foreign capital income, LIDAM Reprints CORE (1996) View citations (59) (1996)
    Chapter Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income, Springer Books, 2006, 507-532 (2006) (2006)
84. The Thorny Problem of Implementing New Consumption Taxes
    National Tax Journal, 1996, 49, (3), 461-74 View citations (1)
85. Transfer pricing rules and corporate tax competition
    Journal of Public Economics, 1996, 60, (3), 401-422 View citations (109)

1995

86. Corporation tax: a survey
    Fiscal Studies, 1995, 16, (4), 23-68 View citations (45)
87. L'exonération cumulative des gains en capital: Une évaluation
    Canadian Public Policy, 1995, 21, (s1), 13-26
88. Realization and Revenue Effects of Lifetime Capital Gains Exemptions
    Canadian Public Policy, 1995, 21, (s1), 174-192 View citations (2)
89. The Lifetime Capital Gains Exemption: An Evaluation
    Canadian Public Policy, 1995, 21, (s1), 1-12 View citations (2)
90. U.S. interest-allocation rules: Effects and policy
    International Tax and Public Finance, 1995, 2, (1), 7-35 View citations (32)
    See also Working Paper U.S. Interest Allocation Rules: Effects and Policy, Departmental Working Papers (1996) View citations (1) (1996)

1994

91. The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting
    Journal of Public Economics, 1994, 55, (2), 233-255 View citations (9)

1993

92. On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country
    Journal of Public Economics, 1993, 51, (1), 75-96 View citations (38)

1991

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

1990

96. Corporate Tax Holidays and Investment
    The World Bank Economic Review, 1990, 4, (1), 81-102 View citations (30)
97. Risk and Economic Policy
    Canadian Public Policy, 1990, 16, (3), 298-307 View citations (1)

1988

98. An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates
    The Quarterly Journal of Economics, 1988, 103, (1), 225-231 View citations (29)
    See also Working Paper An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates, Carleton Industrial Organization Research Unit (CIORU) (1987) (1987)

1987

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

1986

100. Commodity tax competition between member states of a federation: equilibrium and efficiency
     Journal of Public Economics, 1986, 29, (2), 133-172 View citations (288)
     See also Chapter Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency, Springer Books, 2006, 449-489 (2006) View citations (1) (2006)
     Working Paper Commodity tax competition between member states of a federation: equilibrium and efficiency, LIDAM Reprints CORE (1986) View citations (255) (1986)

1985

101. Public production and shadow pricing in a model of disequilibrium in labour and capital markets
     Journal of Economic Theory, 1985, 36, (2), 237-256 View citations (5)
     See also Working Paper Public production and shadow pricing in a model of disequilibirum in labour and capital markets, LIDAM Reprints CORE (1985) View citations (4) (1985)

1984

102. Shadow pricing of labour and capital in an economy with unemployed labour
     European Economic Review, 1984, 25, (2), 239-252 View citations (6)
     See also Working Paper Shadow pricing of labour and capital in an economy with unemployed labour, LIDAM Reprints CORE (1984) View citations (4) (1984)
103. Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada
     Canadian Journal of Economics, 1984, 17, (1), 62-79 View citations (46)

1982

104. 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)

1981

105. A note on multiproduct economies of scale and economies of scope
     Economics Letters, 1981, 8, (1), 29-33
     See also Working Paper A Note on Multiproduct Economies of Scale and Economies of Scope, Queen's Institute for Economic Research Discussion Papers (1980) (1980)
106. Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility
     The Quarterly Journal of Economics, 1981, 96, (4), 631-642 View citations (25)

Books

2010

1. The Indirect Side of Direct Investment: Multinational Company Finance and Taxation, vol 1
   MIT Press Books, The MIT Press View citations (157)

2008

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

Edited books

2006

1. Public goods, environmental externalities and fiscal competition
   Springer Books, Springer View citations (2)

Chapters

2019

1. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
   Chapter 7 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 195-225
   See also Working Paper US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes, Rice University, Department of Economics (2014) View citations (1) (2014)
   Journal Article US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes, Springer (2015) (2015)

2006

2. Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency
   Springer View citations (1)
   See also Working Paper Commodity tax competition between member states of a federation: equilibrium and efficiency, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1986) View citations (255) (1986)
   Journal Article Commodity tax competition between member states of a federation: equilibrium and efficiency, Elsevier (1986) View citations (288) (1986)
3. Introduction
   Springer
4. Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income
   Springer
   See also Working Paper Optimality properties of alternative systems of taxation of foreign capital income, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1996) View citations (59) (1996)
   Journal Article Optimality properties of alternative systems of taxation of foreign capital income, Elsevier (1996) View citations (63) (1996)

2001

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

2000

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

1993

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

1992

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