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Publications of Michael Smart
Peter Morrow, Michael Smart, Artur Swistak, "VAT Compliance, Trade, and Institutions", Journal of Public Economics 208 (2022), 104634–104634.
Michael Smart, "Small Business Taxation and Income Inequality: The View from Canada", National Tax Journal 74 (2021), 493–512.
Michael Smart and Sobia Hasan Jafry, "Inequity and Inefficiency in the Tax Treatment of Capital Gains", Canadian Tax Journal 69 (4) (2021), 1157–1174.
Ken McKenzie and Michael Smart, "Policy Forum: Business Tax Reform in the United States and Canada", Canadian Tax Journal 67 (1) (2019), 57–66.
Kevin Milligan and Michael Smart, "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates", American Economic Journal: Economic Policy 11 (1) (2019), 406–434.
Michael Smart, "Taxation of Top Incomes in Canada: Recent Developments in Rates and Redistribution", Canadian Tax Journal 67 (2) (2019), 349–363.
Michael Smart, "The Taxation of Dividend Income in Canada", Canadian Tax Journal 65 (2) (2017), 419–433.
Richard M. Bird and Michael Smart, "Taxing consumption in Canada: Rates, revenue, and redistribution", Canadian Tax Journal 64 (2016), 417–443.
Kevin Milligan and Michael Smart, "Taxation and top incomes in Canada", Canadian Journal of Economics 48 (2) (2015), 655–681.
Richard M. Bird and Michael Smart, "Informality under VAT and payroll taxation", in Social Security, Informality, and the Labor Markets (edited by Fröhlich et al.), Oxford University Press, 2014, 411–414.
Michael Smart and Richard M. Bird, "VAT in a Federal System: Lessons from Canada", Public Budgeting and Finance 24 (2014), 38–60.
Michael Smart and Daniel Sturm, "Term limits and electoral accountability", Journal of Public Economics 107 (2013), 93–102.
Peter Egger, Marko Koethenbuerger, Michael Smart, "Do fiscal transfers alleviate business tax competition? Evidence from Germany", Journal of Public Economics 94 (3) (2010), 235–246.
Qing Hong and Michael Smart, "In praise of tax havens: International tax planning and foreign direct investment", European Economic Review 54 (1) (2010), 82–95.
Michael Smart and Richard M. Bird, "The economic incidence of replacing a sales tax with a value-added tax: Evidence from the Canadian experience", Canadian Public Policy 35 (2009), 85–97.
Michael Smart and Richard M. Bird, "The impact on investment of replacing a retail sales tax by a value-added tax: Evidence from Canadian experience", National Tax Journal 62 (2009), 591–609.
Tim Besley and Michael Smart, "Fiscal Restraint and Voter Welfare", Journal of Public Economics 91 (3-4) (2007), 755–773.
Jack Mintz and Michael Smart, "Incentives for Public Investment under Fiscal Rules", in Fiscal policy, stabilization and growth: Prudence or abstinence? (edited by Guillermo E. Perry, Luis Servén, Rodrigo Suescún), The World Bank, 2007, 225–258.
Michael Smart, "Equalization and Resource Taxation", in A Fine Canadian Compromise: Perspectives of the report of the Expert Panel on Equalization and Territorial Formula Finance (edited by Paul Boothe and Francois Vaillancourt), Institute for Public Economics, Edmonton, 2007.
Michael Smart, "Raising taxes through Equalization", Canadian Journal of Economics 40 (4) (2007), 1188–1212.
Michael Smart, "The Incentive Effects of Grants", in Intergovernmental Fiscal Transfers (edited by Anwar Shah and Robin Boadway), World Bank, 2007.
Michael Smart and Finn Poschmann, The lab results are in on tax reform, National Post, Toronto, 2007.
Tim Besley and Michael Smart, "Political Agency and Public Finance", in Principled Agents? The Political Economy of Good Government (edited by Tim Besley), Oxford University Press, 2006.
Sam Bucovetsky and Michael Smart, "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions", Journal of Public Economic Theory 8 (2006), 119–144.
J. Chaparro, Michael Smart, J.G. Zapata, "Intergovernmental Transfers and Municipal Finance in Colombia", in Fiscal Reform in Colombia: Problems and Prospects (edited by Richard Bird, James Poterba, and J. Slemrod), M.I.T. Press, 2006.
Michael Smart and Mark Stabile, "Tax Support for the Disabled in Canada: Analysis and Options for Reform", Canadian Tax Journal 54 (2006), 407–425.
Sijbren Cnossen and Michael Smart, "Taxation of Tobacco", in Theory and Practice of Excise Taxation (edited by S. Cnossen), Oxford University Press, 2005, 20–55.
Michael Smart and Mark Stabile, "Tax Credits, Insurance, and the Use of Medical Care", Canadian Journal of Economics 38 (2) (2005), 345–365.
Juan Chaparro, Juan Zapata, Michael Smart, "Transferencias intergubernamentales y finanzas municipales en Colombia", Coyuntura Económica 34 (2004), 105–127.
Jack Mintz and Michael Smart, "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada", Journal of Public Economics 88 (6) (2004), 1149–1168.
Michael Smart, "Equalization and Stabilization", Canadian Public Policy (2004)
Eckhard Janeba and Michael Smart, "Is Targeted Tax Competition Less Harmful than its Remedies?", International Tax and Public Finance 10 (3) (2003), 259–280.
Nicolas Marceau and Michael Smart, "Corporate Lobbying and Commitment Failure in Capital Taxation", American Economic Review 93 (1) (2003), 241–251.
Richard M. Bird and Michael Smart, "Intergovernmental Fiscal Transfers: Some Lessons from International Experience", in International Symposium on Intergovernmental Transfers in Asian Countries: Issues (edited by ), , 2002, 7–39.
Jack Mintz and Michael Smart, "Tax-Exempt Investors and the Asset-Allocation Puzzle", Journal of Money, Credit and Banking 83 (2002), 195–216.
Jack Mintz and Michael Smart, "Why Quebec's Tax-point Transfers are a Good Idea", National Post, 1000 words, 2002.
Michael Smart, "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries", World Development 30 (2002), 899–912.
Michael Smart, "Reforming the Direct-Indirect Tax Mix", International Tax and Public Finance 9 (2002), 143–155.
Michael Smart, "Reforming the direct–indirect tax mix", International Tax and Public Finance 9 (2002), 141–153.
Richard M. Bird and Michael Smart, "Tax Policy in Canada", in The State of Economics in Canada: Festschrift in honour of David Slater (edited by P. Grady and A. Sharpe), McGill- Queen's, Montreal, 2001, 59–78.
Michael Smart, "Competitive Insurance Markets with Two Unobservables", International Economic Review 41 (2000), 153–169.
Michael Baker, Abigail Payne, Michael Smart, "An Empirical Study of Matching Grants: The 'cap on CAP'", Journal of Public Economics 72 (1999), 269–289.
Frank Mathewson and Michael Smart, "Professional Corporations and Limited Liability", in Palgrave Dictionary in Economics and the Law (edited by Peter Newman), MacMillan Reference Limited, London, 1999, 140–143.
Michael Smart, "A Simple Proof of the Efficiency of the Poll Tax", Journal of Money, Credit and Banking 71 (1999), 459–465.
Michael Baker, Abigail Payne, Michael Smart, "The Impact of Federal Fiscal Arrangements: Evidence from the ‘cap on CAP’", Policy Options 19 (9) (1998), 56–58.
Michael Smart, "Taxation and Deadweight Loss in a System of Intergovernmental Transfers", Canadian Journal of Economics 31 (1998), 189–206.
Joshua S. Gans and Michael Smart, "Majority Voting with Single-crossing Preferences", Journal of Money, Credit and Banking 59 (1996), 219–238.
Louis Beausejour and Michael Smart, "An Environmental CGE Model of Canada and the United States", World Economy 18 (1995), 457–488.