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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 2022-08-14. Update your information in the RePEc Author Service.

Short-id: pmi365


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Working Papers

2018

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

2014

  1. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
  2. 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 Downloads View citations (1)
    See also Journal Article in International Tax and Public Finance (2015)
    Chapter (2019)

2008

  1. Squeaky Hinges: Widening the Door to Canadian Cross-border Investment
    e-briefs, C.D. Howe Institute Downloads
  2. What determines the use of holding companies and ownership chains?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (37)

2007

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

2006

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

2005

  1. Capital mobility and tax competition
    Munich Reprints in Economics, University of Munich, Department of Economics View citations (120)
    See also Journal Article in Foundations and Trends(R) in Microeconomics (2005)
  2. Taxation and the Financial Structure of German Outbound FDI
    CESifo Working Paper Series, CESifo Downloads View citations (58)

2003

  1. Capital Mobility and Tax Competition: A Survey
    CESifo Working Paper Series, CESifo Downloads View citations (75)

2002

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

2001

  1. Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
    CESifo Working Paper Series, CESifo Downloads View citations (26)
    See also Journal Article in Journal of Public Economics (2004)
  2. Taxation of Financial Intermediation Activities in Hong Kong
    Working Papers, Hong Kong Institute for Monetary Research Downloads

2000

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

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

1998

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

1996

  1. 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) Downloads
  2. 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) Downloads View citations (59)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1994) Downloads View citations (2)

    See also Journal Article in Journal of Public Economics (1996)
    Chapter (2006)
  3. 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) Downloads View citations (6)

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

1992

  1. Is There a Future for Capital Income Taxation?
    OECD Economics Department Working Papers, OECD Publishing Downloads View citations (12)

1991

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

1990

  1. 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)
  2. Taxing foreign income in capital-importing countries: Thailand's perspective
    Policy Research Working Paper Series, The World Bank Downloads
  3. 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

  1. 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)
  2. Cash flow or income?: the choice of base for company taxation
    Policy Research Working Paper Series, The World Bank Downloads View citations (1)
    See also Journal Article in The World Bank Research Observer (1991)
  3. SMALL ENTERPRISES TAX POLICY: EFFECTS ON MARKET PRICE, INDUSTRY PROFITS AND ALLOCATIVE EFFICIENCY IN A DOMINANT FIRM MODEL
    Working Papers, John Deutsch Institute for the Study of Economic Policy View citations (2)
  4. Tax holidays and investments
    Policy Research Working Paper Series, The World Bank Downloads View citations (1)

1987

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

1986

  1. 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) Downloads View citations (253)
    Also in LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (1984) View citations (7)

    See also Journal Article in Journal of Public Economics (1986)
    Chapter (2006)
  2. Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues
    Working Paper, Economics Department, Queen's University View citations (1)
  3. The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report
    Carleton Industrial Organization Research Unit (CIORU), Carleton University, Department of Economics

1985

  1. A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry
    Working Paper, Economics Department, Queen's University
  2. An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates
    Working Paper, Economics Department, Queen's University View citations (3)
  3. 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) Downloads View citations (4)
    See also Journal Article in Journal of Economic Theory (1985)

1984

  1. Commodity Tax Competition Between Member States of a Federation
    Working Paper, Economics Department, Queen's University View citations (14)
  2. 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) Downloads View citations (4)
    See also Journal Article in European Economic Review (1984)

1983

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

1982

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

1981

  1. Corporate Taxation and the Cost of Holding Inventories
    Working Paper, Economics Department, Queen's University View citations (1)
    See also Journal Article in Canadian Journal of Economics (1982)
  2. On the Neutrality of Flow-of-Funds Corporate Taxation
    Working Paper, Economics Department, Queen's University

1980

  1. 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 Downloads
    See also Journal Article in Economics Letters (1981)
  2. A Note on Multiproduct Economies of Scale and Scope
    Working Paper, Economics Department, Queen's University
  3. 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) Downloads
  4. Spanning and Financial Intermediation with Incomplete Markets
    Working Paper, Economics Department, Queen's University

1979

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

Journal Articles

2022

  1. A Proposal for a "Big Bang" Corporate Tax Reform
    SPP Research Papers, 2022, 15, (7) Downloads

2021

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

2020

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

2019

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

2018

  1. 2017 Tax Competitiveness Report: The Calm Before the Storm
    SPP Research Papers, 2018, 11, (7) Downloads View citations (5)
  2. Global Implications of U.S. Tax Reform
    ifo Schnelldienst, 2018, 71, (07), 22-35 Downloads View citations (3)
    See also Working Paper (2018)

2017

  1. 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) Downloads
  2. Putting the Alberta Budget on a New Trajectory
    SPP Research Papers, 2017, 10, (26) Downloads View citations (2)
  3. Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul
    SPP Communique, 2017, 9, (PT7) Downloads
  4. 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) Downloads View citations (3)
  5. Whether it is the U.S. House or Senate Tax Cut Plan – It’s Trouble for Canadian Competitiveness
    SPP Communique, 2017, 9, (PT10) Downloads View citations (1)

2016

  1. 2015 Tax-Competitveness Report: Canada is losing its Attractiveness
    SPP Research Papers, 2016, 9, (37) Downloads View citations (9)
  2. Alberta's New Royalty Regime is a Step Towards Competitivness: A 2016 Update
    SPP Research Papers, 2016, 9, (35) Downloads View citations (3)
  3. Getting Financial Regulations Right: Avoiding Unintended Effects
    SPP Research Papers, 2016, 9, (32) Downloads

2015

  1. Optimal Public Infrastructure: Some Guideposts to Ensure we don't Overspend
    SPP Research Papers, 2015, 8, (37) Downloads View citations (2)
  2. Potash Taxation: How Canada's Regime is Neither Efficient nor Competitive from an International Perspective
    SPP Research Papers, 2015, 8, (1) Downloads
  3. Taxing Stock Options: Efficiency, Fairness and Revenue Implications
    SPP Research Papers, 2015, 8, (33) Downloads View citations (1)
  4. The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda
    SPP Research Papers, 2015, 8, (4) Downloads View citations (5)
  5. The Distribution of Incomes and Taxes/Transfers in Canada: A Cohort Analysis
    SPP Research Papers, 2015, 8, (5) Downloads View citations (1)
  6. The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks
    SPP Research Papers, 2015, 8, (24) Downloads View citations (1)
  7. 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 Downloads
    See also Chapter (2019)
    Working Paper (2014)

2014

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

2013

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

2012

  1. 2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story
    SPP Research Papers, 2012, 5, (28) Downloads View citations (2)
  2. A Profound Tax Reform: Harmonization on Prince Edward Island's Competitiveness
    SPP Research Papers, 2012, 5, (33) Downloads
  3. Capturing Economic Rents from Resources through Royalties and Taxes
    SPP Research Papers, 2012, 5, (30) Downloads View citations (13)
  4. Implications of the Recommendations of the Expert Panel on Federal Support to Research and Development
    SPP Research Papers, 2012, 5, (7) Downloads

2011

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

2010

  1. A Decade of Reforms: Still an Unfinised Plan
    SPP Briefing Papers, 2010, 3, (5) Downloads
  2. British Columbia's Harmonized Sales Tax: A Giant Leap in the Province's Competitiveness
    SPP Briefing Papers, 2010, 3, (4) Downloads
  3. 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) Downloads
  4. Measuring Effective Tax Rates For Oil and Gas in Canada
    SPP Technical Papers, 2010 Downloads View citations (1)
  5. Taxing Canada's Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments
    SPP Briefing Papers, 2010, 3, (3) Downloads

2009

  1. 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) Downloads
  2. The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field
    C.D. Howe Institute Commentary, 2009, (295) Downloads View citations (6)
  3. Will Alberta Lost its Tax Advantage?
    SPP Communique, 2009, 1, (3) Downloads

2008

  1. Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax
    C.D. Howe Institute Commentary, 2008, (273) Downloads View citations (5)
  2. Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies
    C.D. Howe Institute Commentary, 2008, (270) Downloads View citations (2)
  3. Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note
    Canadian Public Policy, 2008, 34, (4), 519-520 Downloads

2007

  1. 2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform
    C.D. Howe Institute Commentary, 2007, (254) Downloads View citations (6)
  2. Federal and Provincial Tax Reforms: Let's Get Back on Track
    C.D. Howe Institute Backgrounder, 2007, (102) Downloads

2006

  1. Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience
    National Tax Journal, 2006, 59, (4), 889-903 Downloads View citations (11)

2005

  1. Assessing Ontario's Fiscal Competitiveness
    Canadian Public Policy, 2005, 31, (1), 1-28 Downloads
  2. Capital Mobility and Tax Competition
    Foundations and Trends(R) in Microeconomics, 2005, 1, (1), 1-62 Downloads View citations (108)
    See also Working Paper (2005)

2004

  1. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment
    International Tax and Public Finance, 2004, 11, (4), 419-434 Downloads View citations (40)
  2. Corporate Tax Harmonization in Europe: It's All About Compliance
    International Tax and Public Finance, 2004, 11, (2), 221-234 Downloads View citations (25)
  3. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada
    Journal of Public Economics, 2004, 88, (6), 1149-1168 Downloads View citations (232)
    See also Working Paper (2001)
  4. The optimal threshold for a value-added tax
    Journal of Public Economics, 2004, 88, (3-4), 559-576 Downloads View citations (97)

2003

  1. Exploring Formula Allocation for the European Union
    International Tax and Public Finance, 2003, 10, (6), 695-711 Downloads View citations (37)

2002

  1. European company tax reform: prospects for the future; company taxation and the internal market
    CESifo Forum, 2002, 3, (01), 3-9 Downloads View citations (6)
  2. Tax-exempt investors and the asset allocation puzzle
    Journal of Public Economics, 2002, 83, (2), 195-215 Downloads View citations (4)
    See also Working Paper (2000)

2001

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

2000

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

1999

  1. Globalization of the Corporate Income Tax: The Role of Allocation
    FinanzArchiv: Public Finance Analysis, 1999, 56, (3/4), 389- View citations (33)

1998

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

1997

  1. Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422]
    Journal of Public Economics, 1997, 64, (2), 287-287 Downloads
  2. Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach
    International Tax and Public Finance, 1997, 4, (3), 337-359 Downloads View citations (30)
    Also in International Tax and Public Finance, 1997, 4, (3), 337-359 (1997) Downloads View citations (29)

1996

  1. Editor's note
    International Tax and Public Finance, 1996, 3, (2), 119-119 Downloads
  2. Editorial note
    International Tax and Public Finance, 1996, 3, (3), 237-237 Downloads
  3. Optimality properties of alternative systems of taxation of foreign capital income
    Journal of Public Economics, 1996, 60, (3), 373-399 Downloads View citations (63)
    See also Chapter (2006)
    Working Paper (1996)
  4. The Thorny Problem of Implementing New Consumption Taxes
    National Tax Journal, 1996, 49, (3), 461-74 Downloads View citations (1)
  5. Transfer pricing rules and corporate tax competition
    Journal of Public Economics, 1996, 60, (3), 401-422 Downloads View citations (106)

1995

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

1994

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

1993

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

1991

  1. 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 (1989)
  2. The Role of Wealth Taxation in the Overall Tax System
    Canadian Public Policy, 1991, 17, (3), 237-247 Downloads View citations (6)
  3. Wealth Taxation in Canada: An Introduction
    Canadian Public Policy, 1991, 17, (3), 227-236 Downloads

1990

  1. Corporate Tax Holidays and Investment
    The World Bank Economic Review, 1990, 4, (1), 81-102 View citations (29)
  2. Risk and Economic Policy
    Canadian Public Policy, 1990, 16, (3), 298-307 Downloads View citations (1)

1988

  1. An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates
    The Quarterly Journal of Economics, 1988, 103, (1), 225-231 Downloads View citations (29)
    See also Working Paper (1987)

1987

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

1986

  1. Commodity tax competition between member states of a federation: equilibrium and efficiency
    Journal of Public Economics, 1986, 29, (2), 133-172 Downloads View citations (288)
    See also Working Paper (1986)
    Chapter (2006)

1985

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

1984

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

1982

  1. Corporate Taxation and the Cost of Holding Inventories
    Canadian Journal of Economics, 1982, 15, (2), 278-93 Downloads View citations (6)
    See also Working Paper (1981)

1981

  1. A note on multiproduct economies of scale and economies of scope
    Economics Letters, 1981, 8, (1), 29-33 Downloads
    See also Working Paper (1980)
  2. Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility
    The Quarterly Journal of Economics, 1981, 96, (4), 631-642 Downloads 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 (152)

2008

  1. Fiscal Policy, Stabilization, and Growth: Prudence or Abstinence?
    IDB Publications (Books), Inter-American Development Bank Downloads 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 Downloads
    See also Journal Article in International Tax and Public Finance (2015)
    Working Paper (2014)

2006

  1. Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency
    Springer View citations (1)
    See also Working Paper (1986)
    Journal Article in Journal of Public Economics (1986)
  2. Introduction
    Springer
  3. Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income
    Springer
    See also Journal Article in Journal of Public Economics (1996)
    Working Paper (1996)

2001

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

2000

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

1993

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

1992

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