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Publications of Michael Smart

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  • 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, "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.



  • 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.