EconPapers    
Economics at your fingertips  
 

Details about Michael Smart

E-mail:
Homepage:http://www.economics.utoronto.ca/msmart/
Phone:+1 416 978 5119
Postal address:Department of Economics University of Toronto Toronto, Ontario M5S 3G7 Canada
Workplace:Department of Economics, University of Toronto, (more information at EDIRC)
CESifo, (more information at EDIRC)

Access statistics for papers by Michael Smart.

Last updated 2019-02-13. Update your information in the RePEc Author Service.

Short-id: psm6


Jump to Journal Articles Books Chapters

Working Papers

2016

  1. Taxing Consumption in Canada: Rates, Revenues, and Redistribution
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2014

  1. Proportional influence? Electoral rules and special interest spending
    Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association Downloads
  2. Taxation and Top Incomes in Canada
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads
    Also in CLSSRN working papers, Vancouver School of Economics (2014) Downloads

    See also Journal Article in Canadian Journal of Economics (2015)

2013

  1. Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities
    Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order, Verein für Socialpolitik / German Economic Association Downloads
  2. Study to quantify and analyse the VAT Gap in the EU-27 Member States
    CASE Network Reports, CASE-Center for Social and Economic Research Downloads View citations (4)
  3. Term limits and electoral accountability
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library Downloads View citations (18)
    Also in CEPR Discussion Papers, C.E.P.R. Discussion Papers (2004) Downloads View citations (7)
    CEP Discussion Papers, Centre for Economic Performance, LSE (2006) Downloads View citations (17)
    LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2006) Downloads View citations (9)
    Economic History Working Papers, London School of Economics and Political Science, Department of Economic History (2004) Downloads View citations (8)

    See also Journal Article in Journal of Public Economics (2013)

2012

  1. ACCESS Magazine Spring 2012
    University of California Transportation Center, Working Papers, University of California Transportation Center Downloads
  2. Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes?
    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 Downloads View citations (1)
  3. The Reform of Business Property Tax in Ontario: An Evaluation
    IMFG Papers, University of Toronto, Institute on Municipal Finance and Governance Downloads
  4. Thinking Outside the Bus
    University of California Transportation Center, Working Papers, University of California Transportation Center Downloads View citations (1)
  5. What's Youth Got to Do with It? Exploring the Travel Behavior of Teens and Young Adults
    University of California Transportation Center, Working Papers, University of California Transportation Center Downloads View citations (10)

2010

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

2009

  1. Travel In the ’Hood: Ethnic Neighborhoods and Mode Choice
    University of California Transportation Center, Working Papers, University of California Transportation Center Downloads View citations (2)

2007

  1. Limited liability and the development of capital markets
    Working Papers (Old Series), Federal Reserve Bank of Cleveland View citations (2)

2006

  1. In praise of tax havens: International tax planning and foreign direct investment
    Working Papers, University of Toronto, Department of Economics Downloads View citations (8)
    See also Journal Article in European Economic Review (2010)
  2. Incentives for public investment under fiscal rules
    Policy Research Working Paper Series, The World Bank Downloads View citations (16)

2005

  1. Fiscal Restraints and Voter Welfare
    STICERD - Political Economy and Public Policy Paper Series, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE Downloads
    Also in LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library (2005) Downloads

    See also Journal Article in Journal of Public Economics (2007)

2003

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

2002

  1. Does Tax Competition Raise Voter Welfare?
    CEPR Discussion Papers, C.E.P.R. Discussion Papers Downloads View citations (36)
  2. Intergovernmental transfers and municipal finance in Colombia
    Informes de Investigación, Fedesarrollo Downloads View citations (18)

2000

  1. Business Tax Lobbying
    Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal Downloads View citations (3)

1998

  1. A simple proof of the efficiency of the poll tax
    Working Papers, University of Toronto, Department of Economics Downloads View citations (1)
    See also Journal Article in Journal of Public Economics (1999)
  2. An empirical study of matching grants: The "cap on CAP"
    Working Papers, University of Toronto, Department of Economics Downloads View citations (8)
    See also Journal Article in Journal of Public Economics (1999)
  3. Flat tax reform
    Working Papers, University of Toronto, Department of Economics Downloads View citations (2)
  4. Tax-exempt investors and the asset allocation puzzle
    Working Papers, University of Toronto, Department of Economics Downloads
    See also Journal Article in Journal of Public Economics (2002)

1997

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

1996

  1. Competitive Insurance Markets with Two Unobservables
    Working Papers, University of Toronto, Department of Economics Downloads View citations (3)
    See also Journal Article in International Economic Review (2000)
  2. On limited liability and the development of capital markets: An historical analysis
    Working Papers, University of Toronto, Department of Economics Downloads View citations (1)
  3. Taxation incentives and deadweight loss in a system of intergovernmental transfers
    Working Papers, University of Toronto, Department of Economics Downloads View citations (10)

Journal Articles

2019

  1. An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates
    American Economic Journal: Economic Policy, 2019, 11, (1), 406-34 Downloads View citations (2)

2015

  1. Taxation and top incomes in Canada
    Canadian Journal of Economics, 2015, 48, (2), 655-681 Downloads View citations (4)
    See also Working Paper (2014)
  2. The Structure and Presentation of Provincial Budgets
    SPP Research Papers, 2015, 8, (25) Downloads View citations (3)

2014

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

2013

  1. Introduction to the special issue on public finance, public debt and global recovery
    International Tax and Public Finance, 2013, 20, (4), 545-547 Downloads
  2. Tax Loss Utilization and Corporate Groups: A Policy Conundrum
    SPP Research Papers, 2013, 6, (3) Downloads
  3. Term limits and electoral accountability
    Journal of Public Economics, 2013, 107, (C), 93-102 Downloads View citations (30)
    See also Working Paper (2013)

2012

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

2011

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

2010

  1. Do fiscal transfers alleviate business tax competition? Evidence from Germany
    Journal of Public Economics, 2010, 94, (3-4), 235-246 Downloads View citations (58)
  2. Getting by with a little help from my friends…and family: immigrants and carpooling
    Transportation, 2010, 37, (3), 429-446 Downloads View citations (17)
  3. In praise of tax havens: International tax planning and foreign direct investment
    European Economic Review, 2010, 54, (1), 82-95 Downloads View citations (95)
    See also Working Paper (2006)
  4. US immigrants and bicycling: Two-wheeled in Autopia
    Transport Policy, 2010, 17, (3), 153-159 Downloads View citations (12)

2009

  1. New Housing and the Harmonized Sales Tax: Lessons from Ontario
    C.D. Howe Institute Backgrounder, 2009, (119) Downloads View citations (3)
  2. The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience
    Canadian Public Policy, 2009, 35, (1), 85-97 Downloads View citations (4)
  3. The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience
    National Tax Journal, 2009, 62, (4), 591-609 Downloads View citations (5)

2007

  1. Fiscal restraints and voter welfare
    Journal of Public Economics, 2007, 91, (3-4), 755-773 Downloads View citations (197)
    See also Working Paper (2005)
  2. Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax
    C.D. Howe Institute Commentary, 2007, (253) Downloads View citations (10)
  3. Raising taxes through equalization
    Canadian Journal of Economics, 2007, 40, (4), 1188-1212 View citations (47)

2006

  1. The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions
    Journal of Public Economic Theory, 2006, 8, (1), 119-144 Downloads View citations (110)

2005

  1. Tax credits, insurance, and the use of medical care
    Canadian Journal of Economics, 2005, 38, (2), 345-365 Downloads View citations (3)

2004

  1. Equalization and Stabilization
    Canadian Public Policy, 2004, 30, (2), 195-208 Downloads View citations (10)
  2. 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 (155)
  3. Transferencias intergubernamentales y finanzas municipales en Colombia
    Coyuntura Económica, 2004 Downloads

2003

  1. Corporate Lobbying and Commitment Failure in Capital Taxation
    American Economic Review, 2003, 93, (1), 241-251 Downloads View citations (21)
  2. Is Targeted Tax Competition Less Harmful Than Its Remedies?
    International Tax and Public Finance, 2003, 10, (3), 259-80 Downloads View citations (79)

2002

  1. Editorial Announcement
    International Tax and Public Finance, 2002, 9, (1), 5-5 Downloads View citations (1)
  2. Editorial Note
    International Tax and Public Finance, 2002, 9, (4), 325-325 Downloads View citations (1)
  3. Intergovernmental Fiscal Transfers: International Lessons for Developing Countries
    World Development, 2002, 30, (6), 899-912 Downloads View citations (78)
  4. Reforming the Direct–Indirect Tax Mix
    International Tax and Public Finance, 2002, 9, (2), 143-155 Downloads View citations (4)
  5. Tax-exempt investors and the asset allocation puzzle
    Journal of Public Economics, 2002, 83, (2), 195-215 Downloads View citations (3)
    See also Working Paper (1998)

2000

  1. Competitive Insurance Markets with Two Unobservables
    International Economic Review, 2000, 41, (1), 153-69 View citations (46)
    See also Working Paper (1996)

1999

  1. A simple proof of the efficiency of the poll tax
    Journal of Public Economics, 1999, 71, (3), 459-465 Downloads View citations (2)
    See also Working Paper (1998)
  2. An empirical study of matching grants: the 'cap on CAP'
    Journal of Public Economics, 1999, 72, (2), 269-288 Downloads View citations (31)
    See also Working Paper (1998)

1998

  1. Taxation and Deadweight Loss in a System of Intergovernmental Transfers
    Canadian Journal of Economics, 1998, 31, (1), 189-206 Downloads View citations (130)

1996

  1. Majority voting with single-crossing preferences
    Journal of Public Economics, 1996, 59, (2), 219-237 Downloads View citations (212)

1995

  1. A CGE Approach to Modelling Carbon Dioxide Emissions Control in Canada and the United States
    The World Economy, 1995, 18, (3), 457-488 Downloads View citations (23)

Books

2011

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

Chapters

2001

  1. Tax Policy and Tax Research in Canada
    A chapter in The State of Economics in Canada: Festschrift in Honour of David Slater, 2001, pp 59-78 Downloads View citations (2)
 
Page updated 2020-02-24