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Citations of
Michael Smart

For current contact information and a more complete listing of works, please see here

The citations below have been collected in an experimental project, CitEc. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.

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Working papers

  1. Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

    Cited by:

    1. Marko Köthenbürger, 2008. "How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  2. Michael Smart, 2007. "Raising Taxes through Equalization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Published as:

    Cited by:

    1. Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2009. "Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    2. Petra Ens, 2009. "Tax competition and equalization: the impact of voluntary cooperation on the efficiency goal," Working Papers 2009/16, Institut d'Economia de Barcelona (IEB). [Downloadable!]
    3. Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  3. Michael Smart, 2006. "The GST Cut and Fiscal Imbalance," International Tax Program Papers 0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]

    Cited by:

    1. Richard.M. Bird, 2009. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers id:2072, esocialsciences.com. [Downloadable!]
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    2. Andrew Sharpe, 2007. "Three Policies to Improve Productivity Growth in Canada," CSLS Research Reports 2007-05, Centre for the Study of Living Standards. [Downloadable!]

  4. Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics. [Downloadable!]
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    Cited by:

    1. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    2. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation. [Downloadable!]
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    3. Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation. [Downloadable!]
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    4. Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    5. Sven Stöwhase, 2006. "Discrete Investment and Tax Competition when Firms shift Profits," cege – Center for European, Governance and Economic Development Research Discussion Papers 52, cege – Center for European, Governance and Economic Development Research, University of Goettingen (Germany).. [Downloadable!]

  5. Mintz, Jack M. & Smart, Michael, 2006. "Incentives for public investment under fiscal rules," Policy Research Working Paper Series 3860, The World Bank. [Downloadable!]

    Cited by:

    1. Ferreira, Pedro Cavalcanti Gomes & Araújo, Carlos Hamilton Vasconcelos, 2006. "On the Economic and Fiscal Effects of Infrastructure Investment in Brazil," Economics Working Papers (Ensaios Economicos da EPGE) 613, Graduate School of Economics, Getulio Vargas Foundation (Brazil). [Downloadable!]
    2. Pereira, Ricardo Antônio de Castro & Ferreira, Pedro Cavalcanti Gomes, 2007. "Efeitos de Crescimento e Bem-estar da Lei de Parceria Público-Privada no Brasil," Economics Working Papers (Ensaios Economicos da EPGE) 648, Graduate School of Economics, Getulio Vargas Foundation (Brazil). [Downloadable!]
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    3. Eric Maskin & Jean Tirole, 2006. "Public-private Partnerships and Government Spending Limits," Economics Working Papers 0075, Institute for Advanced Study, School of Social Science. [Downloadable!]
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    4. Groneck, Max, 2008. "A Golden Rule of Public Finance or a Fixed Deficit Regime? Growth and Welfare Effects of Budget Rules," FiFo-CPE Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-7, University of Cologne, CPE - Cologne Center for Public Economics. [Downloadable!]
    5. Easterly, William & Irwin, Timothy & Serven, Luis, 2007. "Walking up the down escalator : public investment and fiscal stability," Policy Research Working Paper Series 4158, The World Bank. [Downloadable!]
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  6. Timothy Besley & Michael Smart, 2005. "Fiscal Restraints and Voter Welfare," STICERD - Political Economy and Public Policy Paper Series 06, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
    Published as:

    Cited by:

    1. GONZALEZ, Paula & HINDRIKS, Jean & LOCKWOOD, Ben & PORTEIRO, Nicolas, 2006. "Political budget cycles and fiscal decentralization," CORE Discussion Papers 2006031, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
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    2. John William Hatfield & Gerard Padró i Miquel, 2009. "A Political Economy Theory of Partial Decentralization," NBER Working Papers 14628, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    3. Cheikbossian, Guillaume & Sand-Zantman, Wilfried, 2008. "The Incentives to Cooperate in Local Public Goods Supply: A Repeated Game with Imperfect Monitoring," IDEI Working Papers 527, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
    4. Klaas J. Beniers & Robert A. J. Dur, 2004. "Politicians’ Motivation, Political Culture, and Electoral Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    5. Evrenk, Haldun, 2002. "Political economy of anti-corruption reform in two-candidate elections," MPRA Paper 1958, University Library of Munich, Germany, revised Jul 2006. [Downloadable!]
    6. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
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    7. Marcelin Joanis, 2009. "Intertwined Federalism: Accountability Problems under Partial Decentralization," CIRANO Working Papers 2009s-39, CIRANO. [Downloadable!]
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    8. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer, vol. 15(6), pages 712-751, December. [Downloadable!] (restricted)
    9. Kimiko Terai, 2009. "Electoral control over policy-motivated candidates and their policy biases," Economics of Governance, Springer, vol. 10(1), pages 43-64, January. [Downloadable!] (restricted)
    10. Krogstrup, Signe & Wyplosz, Charles, 2006. "A Common Pool Theory of Deficit Bias Correction," CEPR Discussion Papers 5866, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    11. Evrenk, Haldun, 2008. "Mackerels in the Moonlight: A Duopoly Model of Political Agency," Working Papers 2008-4, Suffolk University, Department of Economics. [Downloadable!]
    12. Johannes Rincke, 2009. "Yardstick competition and public sector innovation," International Tax and Public Finance, Springer, vol. 16(3), pages 337-361, June. [Downloadable!] (restricted)
    13. Massimo Bordignon, 2007. "Exit and Voice. Yardstick versus Fiscal Competition across Governments," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    14. Evrenk, Haldun, 2008. "On the (In)Effectiveness of Some Commonly Proposed Anti-Corruption Reforms," Working Papers 2008-5, Suffolk University, Department of Economics. [Downloadable!]
    15. Adam, Antonis & Delis, Manthos D & Kammas, Pantelis, 2009. "Are democratic governments more efficient?," MPRA Paper 15843, University Library of Munich, Germany. [Downloadable!]
    16. Iwan Barankay & Ben Lockwood, 2006. "Decentralization and the Productive Efficiency of Government: Evidence from Swiss Cantons," IZA Discussion Papers 2477, Institute for the Study of Labor (IZA). [Downloadable!]
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    17. Angelino Viceisza, 2007. "An experimental inquiry into the effect of yardstick competition on corruption," Experimental Economics Center Working Paper Series 2007-09, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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    18. Daron Acemoglu & Michael Golosov & Aleh Tsyvinski, 2007. "Political Economy of Mechanisms," Working Papers CAS_RN_2007_2, Laboratory for Macroeconomic Analysis. [Downloadable!]
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    19. Marco Bassetto, 2009. "The Research Agenda: Marco Bassetto on the Quantitative Evaluation of Fiscal Policy Rules," EconomicDynamics Newsletter, Review of Economic Dynamics, vol. 10(2), April. [Downloadable!]
    20. Michela Redoano, 2007. "Fiscal Interactions Among European Countries. Does the EU Matter?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    21. Francesco Porcelli, 2009. "Effects of fiscal decentralisation and electoral accountability efficiency evidence from the Italian health care sector," Working Papers 2009/29, Institut d'Economia de Barcelona (IEB). [Downloadable!]
    22. Michael Smart & Daniel M. Sturm, 2006. "Term Limits and Electoral Accountability," CEP Discussion Papers dp0770, Centre for Economic Performance, LSE. [Downloadable!]
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    23. Fernanda Brollo, 2008. "Who Is Punishing Corrupt Politicians – Voters or the Central Government? Evidence from the Brazilian Anti-Corruption Program," Working Papers 336, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University. [Downloadable!]
    24. Claudio Ferraz & Frederico Finan, 2007. "Electoral Accountability and Corruption in Local Governments: Evidence from Audit Reports," IZA Discussion Papers 2843, Institute for the Study of Labor (IZA). [Downloadable!]
    25. Lars P. Feld & Gebhard Kirchgässner, 2004. "Sustainable Fiscal Policy in a Federal System: Switzerland as an Example," Marburg Working Papers on Economics 200424, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
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    26. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer, vol. 14(4), pages 365-381, August. [Downloadable!] (restricted)
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    27. Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 07/183, International Monetary Fund. [Downloadable!]
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    28. Antonis Adam & Manthos D. Delis & Pantelis Kammas, 2008. "Fiscal Decentralization and Public Sector Efficiency: Evidence from OECD Countries," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    29. Battaglini, Marco & Coate, Stephen, 2007. "A Dynamic Theory of Public Spending, Taxation and Debt," Working Papers 07-04, Cornell University, Center for Analytic Economics. [Downloadable!]
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    30. Claudio Ferraz & Frederico Finan, 2009. "Electoral Accountability and Corruption: Evidence from the Audits of Local Governments," NBER Working Papers 14937, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    31. Colin Jennings, 2009. "The Good, the Bad and the Populist: A Model of Political Agency with Emotional Voters," Working Papers 09-09, University of Strathclyde Business School, Department of Economics. [Downloadable!]
    32. Kimiko Terai, 2008. "International Coordination and Domestic Politics," Working Papers 080907, University of California-Irvine, Department of Economics. [Downloadable!]
    33. Lockwood, Ben, 2005. "Fiscal Decentralization: A Political Economy Perspective," The Warwick Economics Research Paper Series (TWERPS) 721, University of Warwick, Department of Economics. [Downloadable!]
    34. Daron Acemoglu & Michael Golosov & Aleh Tsyvinski, 2008. "Political Economy of Ramsey Taxation," Levine's Bibliography 122247000000002192, UCLA Department of Economics. [Downloadable!]
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    35. Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization," IMF Working Papers 09/157, International Monetary Fund. [Downloadable!]

  7. Kevin Milligan & Michael Smart, 2005. "Regional Grants as Pork Barrel Politics," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

    Cited by:

    1. Marcelin Joanis, 2008. "The Road to Power: Partisan Loyalty and the Centralized Provision of Local Infrastructure," Cahiers de recherche 08-15, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke. [Downloadable!]
    2. Andrew Leigh, 2008. "Bringing Home the Bacon: An empirical analysis of the extent and effects of pork-barreling in Australian politics," CEPR Discussion Papers 580, Centre for Economic Policy Research, Research School of Social Sciences, Australian National University. [Downloadable!]
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    3. Valentino Larcinese & James M. Snyder, Jr. & Cecilia Testa, 2006. "Testing Models Of Distributive Politicsusing Exit Polls To Measure Voterpreferences And Partisanship," STICERD - Political Economy and Public Policy Paper Series 19, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]

  8. Smart, Michael & Sturm, Daniel M, 2004. "Term Limits and Electoral Accountability," CEPR Discussion Papers 4272, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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    Cited by:

    1. Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Protection for Sale Made Easy," CEP Discussion Papers dp0800, Centre for Economic Performance, LSE. [Downloadable!]
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    2. Markus Müller, 2007. "Motivation of politicians and long-term policies," Public Choice, Springer, vol. 132(3), pages 273-289, September. [Downloadable!] (restricted)
    3. Ferraz, Claudio & Finan, Frederico, 2008. "Motivating Politicians: The Impacts of Monetary Incentives on Quality and Performance," IZA Discussion Papers 3411, Institute for the Study of Labor (IZA). [Downloadable!]
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    4. Gautam Gowrisankaran & Matthew F. Mitchell & Andrea Moro, 2008. "Electoral Design and Voter Welfare from the U.S. Senate: Evidence from a Dynamic Selection Model," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 1-17, January. [Downloadable!] (restricted)
    5. Phongthorn Wrasai, 2005. "Politicians' Motivation, Role of Elections, and Policy Choices," Tinbergen Institute Discussion Papers 05-050/1, Tinbergen Institute. [Downloadable!]
    6. Claudio Ferraz & Frederico Finan, 2007. "Electoral Accountability and Corruption in Local Governments: Evidence from Audit Reports," IZA Discussion Papers 2843, Institute for the Study of Labor (IZA). [Downloadable!]
    7. Claudio Ferraz & Frederico Finan, 2009. "Electoral Accountability and Corruption: Evidence from the Audits of Local Governments," NBER Working Papers 14937, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    8. Justin Fox, 2007. "Government transparency and policymaking," Public Choice, Springer, vol. 131(1), pages 23-44, April. [Downloadable!] (restricted)

  9. Juan Camilo Chaparro & Michael Smart & Juan Gonzola Zapata, 2004. "Intergovernmental Transfers and Municipal Finance in Colombia," International Tax Program Papers 0403, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
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    Cited by:

    1. Roy Bahl & Musharraf Cyan, 2009. "Local Government Taxation in Pakistan," International Studies Program Working Paper Series, at AYSPS, GSU paper0909, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    2. Mauricio Olivera & Felipe Barrera, 2007. "Does Society Win or Lose as a Result of Privatization? The Case of Water Sector Privatization in Colombia," RES Working Papers 3230, Inter-American Development Bank, Research Department. [Downloadable!]
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    3. Mauricio Olivera & Felipe Barrera, 2007. "La sociedad gana o pierde como resultado de la privatizacion? El caso de Colombia," RES Working Papers 3231, Inter-American Development Bank, Research Department. [Downloadable!]
    4. Marta Ferreira Dias & Ricardo Silva, 2004. "Central Government Transfers and Regional Convergence in Portugal," ERSA conference papers ersa04p443, European Regional Science Association. [Downloadable!]
    5. Gerardo Villa, 2005. "Reseña sobre el ajuste fiscal territorial después de la Constitución de 1991," INVESTIGACIONES SOBRE ECONOMÍA REGIONAL - CREE 003458, BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL. [Downloadable!]
    6. Bernardi, Luigi & Fumagalli, Elena & Fumagalli, Laura, 2007. "Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia," MPRA Paper 5224, University Library of Munich, Germany. [Downloadable!]
    7. Jaime Bonet, 2004. "Descentralización fiscal y disparidades en el ingreso regional: la experiencia colombiana," DOCUMENTOS DE TRABAJO SOBRE ECONOMÍA REGIONAL 002282, BANCO DE LA REPÚBLICA - ECONOMÍA REGIONAL. [Downloadable!]

  10. Marceau, Nicolas & Smart, Michael, 2002. "Corporate Lobbying and Commitment Failure in Capital Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Published as:

    Cited by:

    1. Timothy Besley & Maitreesh Ghatak, 2009. "Property Rights and EconomicDevelopment," STICERD - Economic Organisation and Public Policy Discussion Papers Series 006, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
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    2. Robin Boadway & Jean-Francois Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    3. Richard E. Baldwin & Frédéric Robert-Nicoud, 2007. "Entry and Asymmetric Lobbying: Why Governments Pick Losers," CEP Discussion Papers dp0791, Centre for Economic Performance, LSE. [Downloadable!]
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    4. Boerner, Kira, 2005. "Having Everyone in the Boat May Sink it - Interest Group Involvement and Policy Reforms," Discussion Papers in Economics 730, University of Munich, Department of Economics. [Downloadable!]
    5. Börner, Kira, 2004. "Political Economy Reasons for Government Inertia: The Role of Interest Groups in the Case of Access to Medicines," Discussion Papers in Economics 313, University of Munich, Department of Economics. [Downloadable!]
    6. Kelly Edmiston & Shannon Mudd & Neven Valev, 2004. "Incentive Targeting, Influence Peddling, and Foreign Direct Investment," Asia-Pacific Financial Markets, Springer, vol. 11(5), pages 647-660, September. [Downloadable!] (restricted)
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    7. David E. Wildasin, 2005. "Global Competition for Mobile Resources: Implications for Equity, Efficiency, and Political Economy," Working Papers 2005-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
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    8. Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics. [Downloadable!]
    9. Dino Falaschetti, 2004. "Can Voting Reduce Welfare? Evidence from the US Telecommunications Sector," Public Economics 0401006, EconWPA. [Downloadable!]
    10. Dino Falaschetti, 2004. "Can Voting Reduce Welfare? Evidence from the US Telecommunications Sector," Public Economics 0401009, EconWPA. [Downloadable!]
    11. John A. List & Daniel M. Sturm, 2004. "How Elections Matter: Theory and Evidence from Environmental Policy," NBER Working Papers 10609, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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    12. Dino Falaschetti, 2003. "Voter Turnout, Regulatory Commitment, and Capital Accumulation: Evidence from the US Telecommunications Sector," Microeconomics 0311002, EconWPA. [Downloadable!]

  11. Besley, Timothy J. & Smart, Michael, 2002. "Does Tax Competition Raise Voter Welfare?," CEPR Discussion Papers 3131, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)

    Cited by:

    1. Lars P. Feld & Emmanuelle Reulier, 2005. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," CREMA Working Paper Series 2005-19, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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    2. Canegrati, Emanuele, 2006. "Political Bad Reputation," MPRA Paper 1018, University Library of Munich, Germany. [Downloadable!]
    3. Johannes Rincke, 2005. "Yardstick Competition and Policy Innovation," Public Economics 0511010, EconWPA. [Downloadable!]
    4. Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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    5. Eric Le Borgne & Ben Lockwood, 2002. "Candidate Entry, Screening, and the Political Budget Cycle," IMF Working Papers 02/48, International Monetary Fund. [Downloadable!]
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    6. Hongbin Cai & Daniel Treisman, 2005. "Does Competition for Capital Discipline Governments? Decentralization, Globalization, and Public Policy," American Economic Review, American Economic Association, vol. 95(3), pages 817-830, June. [Downloadable!]
    7. Janeba, Eckhard & Schjelderup, Guttorm, 2008. "The Welfare Effects of Tax Competition Reconsidered: Politicians and Political Institutions," Discussion Papers 2008/22, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
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    8. Martin Bodenstein & Heinrich Ursprung, 2005. "Political yardstick competition, economic integration, and constitutional choice in a federation:," Public Choice, Springer, vol. 124(3), pages 329-352, September. [Downloadable!] (restricted)
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    9. Borgne, Eric Le & Lockwood, Ben, 2004. "Do Elections Always Notivate Incumbents? Learning Vs Career Concerns," The Warwick Economics Research Paper Series (TWERPS) 714, University of Warwick, Department of Economics. [Downloadable!]
    10. Lucia Buenrostro & Amrita Dhillon & Myrna H. Wooders, 2006. "Protests and Reputation," Working Papers 0615, Department of Economics, Vanderbilt University. [Downloadable!]
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    11. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 08/203, International Monetary Fund. [Downloadable!]
    12. Canegrati, Emanuele, 2006. "Yardstick competition: a spatial voting model approach," MPRA Paper 1017, University Library of Munich, Germany. [Downloadable!]
    13. SALMON, Pierre, 2003. "Assigning powers in the European Union in the light of yardstick competition among governments," LEG - Document de travail - Economie 2003-03, LEG, Laboratoire d'Economie et de Gestion, CNRS UMR 5118, Université de Bourgogne. [Downloadable!]
    14. Federico Revelli, 2004. "Performance Rating and Yardstick Competition in Social Service Provision," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    15. Federico Revelli, 2005. "On Spatial Public Finance Empirics," International Tax and Public Finance, Springer, vol. 12(4), pages 475-492, August. [Downloadable!] (restricted)
    16. Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2004. "Horizontal And Vertical Indirect Tax Competition : Theory And Some Evidence From The Usa," The Warwick Economics Research Paper Series (TWERPS) 704, University of Warwick, Department of Economics. [Downloadable!]
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    17. Wooders, Myrna & Zissimos, Ben, 2003. "Hotelling Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    18. Jean Hindriks & Ben Lockwood, 2005. "Decentralization and Electoral Accountability: Incentives, Separation, and Voter Welfare," Working Papers 2006-02, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
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    19. Eckhard Janeba & Guttorm Schjelderup, 2002. "Why Europe Should Love Tax Competition - and the U.S. Even More So," NBER Working Papers 9334, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)

  12. Bucovetsky, Sam & Smart, Michael, 2002. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    Cited by:

    1. Thiess Büttner, 2005. "The Incentive Effect of Fiscal Equalization Transfers on Tax Policy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    2. Jean, HINDRIKS & Susana , PERALTA & Sholmo , WEBER, 2005. "Fiscal competition, revenue sharing, and policy-induced agglomeration," Discussion Papers (ECON - Département des Sciences Economiques) 2005062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
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    3. Plachta, Robert, 2008. "Fiscal Equalisation and the Soft Budget Constraint," FiFo-CPE Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-8, University of Cologne, CPE - Cologne Center for Public Economics. [Downloadable!]
    4. Hauptmeier, Sebastian, 2007. "Intergovernmental grants and public input provision : theory and evidence from Germany," ZEW Discussion Papers 07-006, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
    5. Buettner, Thiess & Hauptmeier, Sebastian & Schwager, Robert, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," ZEW Discussion Papers 06-13, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
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    6. Thiess Buettner & Fédéric Holm-Hadulla, 2008. "Fiscal Equalization: The Case of German Municipalities," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 6(1), pages 16-20, 04. [Downloadable!]
    7. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
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    8. Marko Koethenbuerger, 2004. "Leviathans, Federal Transfers, and the Cartelization Hypothesis," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    9. Charles Figuieres & Jean Hindriks & Gareth Myles, 2004. "Revenue Sharing versus Expenditure Sharing in a Federal System," Asia-Pacific Financial Markets, Springer, vol. 11(2), pages 155-174, March. [Downloadable!] (restricted)
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    10. Edmark, Karin & Ågren, Hanna, 2006. "Identifying Strategic Interactions in Swedish Local Income Tax Policies," Working Paper Series 2006:22, Uppsala University, Department of Economics. [Downloadable!]
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    11. Diego Martínez-López, 2005. "On the states' behavior with equalization grants," Economic Working Papers at Centro de Estudios Andaluces E2005/03, Centro de Estudios Andaluces. [Downloadable!]
    12. Lev Freinkman & Konstantin A. Kholodilin & Ulrich Thießen, 2009. "Incentive Effects of Fiscal Equalization: Has Russian Style Improved?," Discussion Papers of DIW Berlin 912, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    13. Sebastian Hauptmeier & Ferdinand Mittermaier & Johannes Rincke, 2009. "Fiscal competition over taxes and public inputs - theory and evidence," Working Paper Series 1033, European Central Bank. [Downloadable!]
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    14. Jean, HINDRIKS & Susana, PERALTA & Sholmo, WEBER, 2006. "Competing in taxes and investment under fiscal equalization," Discussion Papers (ECON - Département des Sciences Economiques) 2006062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
      Other versions:
    15. Matthias Wrede, 2009. "Agglomeration, tax competition, and fiscal equalization," Working Papers 2009/5, Institut d'Economia de Barcelona (IEB). [Downloadable!]
      Other versions:
    16. Diego Martínez López, 2005. "On states’ behavior with equalization grants," Hacienda Pública Española, IEF, vol. 174(3), pages 43-54, September. [Downloadable!]
    17. Marko Köthenbürger, 2006. "Ex-Post Redistribution in a Federation: Implications for Corrective Policy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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    18. Leonzio Rizzo, 2008. "Local government responsiveness to federal transfers: theory and evidence," International Tax and Public Finance, Springer, vol. 15(3), pages 316-337, June. [Downloadable!] (restricted)
      Other versions:
    19. Elschner, Christina & Lammersen, Lothar & Overesch, Michael & Schwager, Robert, 2005. "The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy," ZEW Discussion Papers 05-31, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
    20. John Leach, 2008. "Equalization Payments in a Bargaining Model of Tax Competition," Department of Economics Working Papers 2008-01, McMaster University. [Downloadable!]
    21. Petra Ens, 2009. "Tax competition and equalization: the impact of voluntary cooperation on the efficiency goal," Working Papers 2009/16, Institut d'Economia de Barcelona (IEB). [Downloadable!]
    22. Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    23. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
      Other versions:
    24. Thiess Buettner & Fédéric Holm-Hadulla, 2008. "Cities in Fiscal Equalization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  13. Eckhard Janeba & Michael Smart, 2001. "Is Targeted Tax Competition Less Harmful than its Remedies?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Published as:

    Cited by:

    1. Bucovetsky, Sam & Haufler, Andreas, 2006. "Preferential tax regimes with asymmetric countries," Discussion Papers in Economics 1209, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    2. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    3. Jack Mintz, 2004. "Corporate Tax Harmonization in Europe: It's All About Compliance," Asia-Pacific Financial Markets, Springer, vol. 11(2), pages 221-234, March. [Downloadable!] (restricted)
      Other versions:
    4. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer, vol. 13(1), pages 81-110, January. [Downloadable!] (restricted)
    5. Keen, M. & Ligthart, J.E., 2004. "Information sharing and international taxation," Discussion Paper 117, Tilburg University, Center for Economic Research. [Downloadable!]
    6. Nicolas Marceau & Steeve Mongrain & John D. Wilson, 2007. "Why Do Most Countries Set Higher Tax Rates on Capital?," Discussion Papers dp07-09, Department of Economics, Simon Fraser University. [Downloadable!]
      Other versions:
    7. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    8. Bucovetsky, Sam & Haufler, Andreas, 2005. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Discussion Papers in Economics 729, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    9. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics. [Downloadable!]
    10. Alexander Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 09/21, International Monetary Fund. [Downloadable!]
    11. Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    12. Peter Egger & Wolfgang Eggert & Hannes Winner, 2007. "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    13. Alexander Haupt & Tim Krieger, 2009. "The Role of Mobility in Tax and Subsidy Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    14. Thierry Warin & André Fourçans, 2006. "Tax Competition and Information Sharing in Europe: A Signaling Game," Middlebury College Working Paper Series 0605, Middlebury College, Department of Economics. [Downloadable!]
    15. Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20. [Downloadable!] (restricted)
    16. Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    17. Joeri Gorter & Khaled Moussa Diaw, . "The remedy may be worse than the disease: A critical account of The Code of Conduct," CPB Discussion Papers 5, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
    18. Christoph Sauer & Margit Schratzenstaller, 2002. "Strategies Of International Fiscal Competition For Foreign Direct Investment In A Model With Impure Public Inputs," Departmental Discussion Papers 115, University of Goettingen, Department of Economics. [Downloadable!]
    19. Kaushal Kishore, 2008. "Tax Competition, Imperfect Capital Mobility and the gain from non-preferential agreements," Departmental Working Papers 0804, Southern Methodist University, Department of Economics. [Downloadable!]

  14. Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
    Published as:

    Cited by:

    1. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2002. "Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership," CEPR Discussion Papers 3383, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    2. Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006. "Taxation and capital structure choice : evidence from a panel of German multinationals," ZEW Discussion Papers 06-67, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    3. Ben Zissimos & Myrna Wooders, 2003. "Public Good Differentiation and the Intensity of Tax Competition," Working Papers 0710, Department of Economics, Vanderbilt University. [Downloadable!]
      Other versions:
    4. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    5. Ben Zissimos & Myrna H. Wooders, 2006. "Relaxing Tax Competition through Public Good Differentiation," Working Papers 0601, Department of Economics, Vanderbilt University. [Downloadable!]
      Other versions:
    6. Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics. [Downloadable!]
    7. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    8. Bucovetsky, Sam & Haufler, Andreas, 2005. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?," Discussion Papers in Economics 729, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    9. Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    10. Thiess Buettner & Georg Wamser, 2009. "Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data," Working Papers 0918, Oxford University Centre for Business Taxation. [Downloadable!]
    11. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics. [Downloadable!]
      Other versions:
    12. Overesch, Michael & Wamser, Georg, 2006. "German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach," ZEW Discussion Papers 06-75, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research. [Downloadable!]
      Other versions:
    13. Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    14. Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2008. "Redistributive taxation, multinational enterprises, and economic integration," Discussion Papers 2008/4, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
      Other versions:
    15. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics. [Downloadable!]
    16. Thomas Eichner & Marco Runkel, 2008. "Corporate Income Taxation of Multinationals in a General Equilibrium Model," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    17. Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    18. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2006. "Globalisation and the Mix of Wage and Profit Taxes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    19. Jack Mintz, 2004. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," Asia-Pacific Financial Markets, Springer, vol. 11(4), pages 419-434, August. [Downloadable!] (restricted)
      Other versions:
    20. Jack M Mintz, 2007. "Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake," Working Papers 0714, Oxford University Centre for Business Taxation. [Downloadable!]
    21. Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics. [Downloadable!]
      Other versions:
    22. Peter Egger & Wolfgang Eggert & Hannes Winner, 2007. "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    23. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    24. Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner, 2009. "Corporate Taxation, Debt Financing and Foreign Plant Ownership," University of St. Gallen Department of Economics working paper series 2009 2009-01, Department of Economics, University of St. Gallen. [Downloadable!]
    25. Mauro Ghinamo & Paolo M. Panteghini & Federico Revelli, 2008. "FDI Determination and Corporate Tax Competition in a Volatile World," Working Papers 0802, University of Brescia, Department of Economics. [Downloadable!]
      Other versions:
    26. Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    27. Michael P. Devereux & Christian Keuschnigg, 2009. "The Distorting Arm’s Length Principle," Working Papers 0910, Oxford University Centre for Business Taxation. [Downloadable!]
      Other versions:
    28. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2004. "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers 4312, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    29. Jack M. Mintz & Thomas A. Wilson, 2004. "Assessing Expenditure and Tax Reform Measures: A Review," International Tax Program Papers 0408, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004. [Downloadable!]
    30. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research. [Downloadable!]
    31. Duanjie Chen & Jack Mintz, 2005. "Assessing Ontario's Fiscal Competitiveness," Canadian Public Policy, University of Toronto Press, vol. 31(1), pages 1-28, March. [Downloadable!] (restricted)
    32. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006. [Downloadable!]
    33. Gerard, Marcel & Weiner, Joann M., 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    34. Alexandre Laurin, 2009. "Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 284, March. [Downloadable!]
    35. Michael P Devereux, 2007. "Taxes in the EU New Member States and the Location of Capital and Profit," Working Papers 0703, Oxford University Centre for Business Taxation. [Downloadable!]
    36. Michael Smart, 2006. "The GST Cut and Fiscal Imbalance," International Tax Program Papers 0604, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    37. Doina Maria Radulescu, 2007. "From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    38. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    39. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2006. "Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    40. Amrita Dhillon & Myrna H. Wooders & Ben Zissimos, 2006. "Tax Competition Reconsidered," Working Papers 0602, Department of Economics, Vanderbilt University. [Downloadable!]
      Other versions:
    41. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]

  15. Nicolas Marceau & Michael Smart, 2000. "Business Tax Lobbying," Cahiers de recherche CREFE / CREFE Working Papers 102, CREFE, Université du Québec à Montréal. [Downloadable!]

    Cited by:

    1. Nicolas Marceau & Michael Smart, 2003. "Corporate Lobbying and Commitment Failure in Capital Taxation," American Economic Review, American Economic Association, vol. 93(1), pages 241-251, March. [Downloadable!]
      Other versions:

  16. Michael Baker & Abigail Payne, 1998. "An empirical study of matching grants: The "cap on CAP"," Working Papers msmart-98-03, University of Toronto, Department of Economics. [Downloadable!]
    Published as:

    Cited by:

    1. Robin Boadway, 2001. "Financing Confederation Revisited: The Economic State of the Federation," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 37-56 Centre for the Study of Living Standards. [Downloadable!]
    2. Lemieux, Thomas & Milligan, Kevin, 2006. "Incentive Effects of Social Assistance: A Regression Discontinuity Approach," Analytical Studies Branch Research Paper Series 2006280e, Statistics Canada, Analytical Studies Branch. [Downloadable!]
      Other versions:

  17. Michael Smart, 1998. "Flat tax reform," Working Papers msmart-98-01, University of Toronto, Department of Economics. [Downloadable!]

    Cited by:

    1. Bovenberg, A.L., 2003. "Tax policy and labor market performance," Discussion Paper 90, Tilburg University, Center for Economic Research. [Downloadable!]
      Other versions:
    2. Engström, Per & Holmlund, Bertil & Kolm, Ann-Sofie, 2001. "Optimal Taxation in Search Equilibrium with Home Production," Working Paper Series 2001:19, Uppsala University, Department of Economics. [Downloadable!]
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    3. Holmlund, Bertil, 2000. "Labor Taxation in Search Equililbrium with Home Production," Working Paper Series 2000:1, Uppsala University, Department of Economics. [Downloadable!]
      Other versions:

  18. Michael Smart, 1998. "A simple proof of the efficiency of the poll tax," Working Papers msmart-98-02, University of Toronto, Department of Economics. [Downloadable!]
    Published as:

    Cited by:

    1. Michael Smart, 2002. "Reforming the Direct–Indirect Tax Mix," International Tax and Public Finance, Springer, vol. 9(2), pages 143-155, March. [Downloadable!] (restricted)

  19. Michael Smart, 1996. "Competitive Insurance Markets with Two Unobservables," Working Papers msmart-96-01, University of Toronto, Department of Economics. [Downloadable!]
    Published as:

    Cited by:

    1. Bertrand Villeneuve, 2003. "Concurrence et antisélection multidimensionnelle en assurance," Annales d'Economie et de Statistique, ADRES, issue 69, pages 06, Janvier-M. [Downloadable!]
    2. Ray Rees & Patricia Apps, 2006. "Genetic testing, income distribution and insurance markets, CHERE Working Paper 2006/3," Working Papers 2006/3, CHERE, University of Technology, Sydney. [Downloadable!]
    3. Alma Cohen & Liran Einav, 2005. "Estimating Risk Preferences from Deductible Choice," NBER Working Papers 11461, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    4. Bruno Jullien & Bernard Salanié & François Salanié, 2007. "Screening risk-averse agents under moral hazard: single-crossing and the CARA case," Economic Theory, Springer, vol. 30(1), pages 151-169, January. [Downloadable!] (restricted)
    5. Patricia Apps & Ray Rees, 2006. "Genetic testing, income distribution and insurance Markets," Annales d'Economie et de Statistique, ADRES, issue 83-84, pages 14, Juillet-D. [Downloadable!]
    6. Amy Finkelstein & James Poterba, 2000. "Adverse Selection in Insurance Markets: Policyholder Evidence from the U.K. Annuity Market," NBER Working Papers 8045, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:
    7. Liran Einav & Amy Finkelstein & Paul Schrimpf, 2007. "The Welfare Cost of Asymmetric Information: Evidence from the U.K. Annuity Market," NBER Working Papers 13228, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    8. Iris Kesternich & Heiner Schumacher, 2009. "On the Use of Information in Repeated Insurance Markets," Discussion Papers 280, SFB/TR 15 Governance and the Efficiency of Economic Systems, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich. [Downloadable!]

  20. Michael Smart, 1996. "Taxation incentives and deadweight loss in a system of intergovernmental transfers," Working Papers msmart-96-03, University of Toronto, Department of Economics. [Downloadable!]

    Cited by:

    1. Muhammad Sabir, 2001. "Dynamic Consequences of the 1997 NFC Award: Provincial Social Sector Expenditures," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 40(4), pages 967-984. [Downloadable!]
    2. Santiago Lago Peñas, 2002. "Nivelación interterritorial e ineficiencia de las decisiones presupuestarias: reflexiones para el caso español," Hacienda Pública Española, IEF, vol. 162(3), pages 79-100, ¨Septemb. [Downloadable!]

Articles

  1. Besley, Timothy & Smart, Michael, 2007. "Fiscal restraints and voter welfare," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 755-773, April. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  2. Michael Smart, 2007. "Raising taxes through equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 40(4), pages 1188-1212, November. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  3. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July. [Downloadable!]

    Cited by:

    1. Jack M. Mintz, 2007. "2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 254, September. [Downloadable!]
    2. Robin Banerjee, 2007. "Deals on Wheels: An Analysis of the New Federal Auto Feebate," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 108, November. [Downloadable!]
    3. Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "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, C.D. Howe Institute, issue 273, September. [Downloadable!]

  4. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, 01. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  5. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  6. Michael Smart, 2004. "Equalization and Stabilization," Canadian Public Policy, University of Toronto Press, vol. 30(2), pages 195-208, June. [Downloadable!] (restricted)

    Cited by:

    1. Robin Boadway & Masayoshi Hayashi, 2004. "An Evaluation of the Stabilization Properties of Equalization in Canada," Canadian Public Policy, University of Toronto Press, vol. 30(1), pages 91-109, March. [Downloadable!] (restricted)
      Other versions:
    2. Basher, Syed & Balli, Faruk & Louis, Rosmy, 2009. "Channels of risk-sharing among Canadian provinces: 1961–2006," MPRA Paper 17299, University Library of Munich, Germany. [Downloadable!]
      Other versions:

  7. Janeba, Eckhard & Smart, Michael, 2003. "Is Targeted Tax Competition Less Harmful Than Its Remedies?," International Tax and Public Finance, Springer, vol. 10(3), pages 259-80, May. [Downloadable!] (restricted)
    Other versions:
    Published as:

    See citations under working paper version above.

  8. Nicolas Marceau & Michael Smart, 2003. "Corporate Lobbying and Commitment Failure in Capital Taxation," American Economic Review, American Economic Association, vol. 93(1), pages 241-251, March. [Downloadable!]
    Other versions:

    See citations under working paper version above.

  9. Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June. [Downloadable!] (restricted)

    Cited by:

    1. Bernd Huber & Marco Runkel, 2006. "Optimal Design of Intergovernmental Grants Under Asymmetric Information," International Tax and Public Finance, Springer, vol. 13(1), pages 25-41, January. [Downloadable!] (restricted)
      Other versions:
    2. R. Quentin Grafton & Frank Jotzo & Merrilyn Wasson, 2004. "Financing Sustainable Development : Country Undertakings and Rights for Environmental Sustainability (CURES)," Economics and Environment Network Working Papers 0403, Australian National University, Economics and Environment Network. [Downloadable!]
      Other versions:
    3. Mauricio Olivera & Felipe Barrera, 2007. "Does Society Win or Lose as a Result of Privatization? The Case of Water Sector Privatization in Colombia," RES Working Papers 3230, Inter-American Development Bank, Research Department. [Downloadable!]
      Other versions:
    4. Manasan, Rosario G., 2008. "Policy Study on the National and Local Government Expenditures for Millennium Development Goals, 2000-2005," Discussion Papers DP 2008-17, Philippine Institute for Development Studies. [Downloadable!]
    5. Sen, Tapas K. & Trebesch, Christoph, 2004. "Use of socio-economic criteria for intergovernmental transfers: The case of India," Working Papers 04/10, National Institute of Public Finance and Policy. [Downloadable!]
    6. Jha, Raghbendra, 2002. "Innovative Sources of Development Finance - Global Cooperation in the 21st Century," Departmental Working Papers 2002-09, Australian National University, Economics RSPAS. [Downloadable!]
    7. Jorge Martinez-Vazquez & Baoyun Qiao & Li Zhang, 2007. "The Role of Provincial Policies in Fiscal Equalization Outcomes in China," International Studies Program Working Paper Series, at AYSPS, GSU paper0705, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    8. Mauricio Olivera & Felipe Barrera, 2007. "La sociedad gana o pierde como resultado de la privatizacion? El caso de Colombia," RES Working Papers 3231, Inter-American Development Bank, Research Department. [Downloadable!]
    9. Raghbendra Jha, 2007. "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers 2007-01, Australian National University, Australia South Asia Research Centre. [Downloadable!]
    10. Richard.M. Bird, 2009. "Subnational Taxes in Developing Countries: The Way Forward," Working Papers id:2072, esocialsciences.com. [Downloadable!]
      Other versions:
    11. Richard Bird, 2001. "Fiscal Federalism in Russia: A Canadian Perspective," International Tax Program Papers 0409, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2003. [Downloadable!]
    12. F. Pedraja-Chaparro & J. Salinas-Jiménez & J. Suárez-Pandiello, 2006. "Financing Local Governments: The Spanish Experience," International Studies Program Working Paper Series, at AYSPS, GSU paper0611, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    13. R. Quentin Grafton & Frank Jotzo & Merrilyn Wasson, 2003. "Financing SD: Country Undertakings and Rights for Environmental Sustainability," Economics and Environment Network Working Papers 0301, Australian National University, Economics and Environment Network. [Downloadable!]
    14. Juan Camilo Chaparro & Michael Smart & Juan Gonzola Zapata, 2004. "Intergovernmental Transfers and Municipal Finance in Colombia," International Tax Program Papers 0403, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
      Other versions:
    15. Duc Hong Vo, 2006. "Measuring Fiscal Decentralisation: An Entropic Approach," Economics Discussion / Working Papers 06-28, The University of Western Australia, Department of Economics. [Downloadable!]
    16. Jha, Raghbendra, 2002. "Innovative Sources of Development Finance: Global Cooperation in the Twenty-first Century," Working Papers UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER). [Downloadable!]
      Other versions:

  10. Michael Smart, 2002. "Reforming the Direct–Indirect Tax Mix," International Tax and Public Finance, Springer, vol. 9(2), pages 143-155, March. [Downloadable!] (restricted)

    Cited by:

    1. Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    2. Yoshitomo Ogawa, 2007. "The optimal commodity tax structure in a four-good model," International Tax and Public Finance, Springer, vol. 14(6), pages 657-671, December. [Downloadable!] (restricted)
    3. José Sánchez Maldonado & Salvador Gómez Sala, 2006. "The Reform of Indirect Taxation in Spain: VAT and Excise," International Studies Program Working Paper Series, at AYSPS, GSU paper0607, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]

  11. Smart, Michael, 2000. "Competitive Insurance Markets with Two Unobservables," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 41(1), pages 153-69, February.
    Other versions:

    See citations under working paper version above.

  12. Smart, Michael, 1999. "A simple proof of the efficiency of the poll tax," Journal of Public Economics, Elsevier, vol. 71(3), pages 459-465, March. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  13. Baker, Michael & Payne, A. Abigail & Smart, Michael, 1999. "An empirical study of matching grants: the 'cap on CAP'," Journal of Public Economics, Elsevier, vol. 72(2), pages 269-288, May. [Downloadable!] (restricted)
    Other versions:

    See citations under working paper version above.

  14. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.

    Cited by:

    1. Francois Vaillancourt & Richard M.Bird, 2004. "Expenditure-Based Equalization Transfers," International Studies Program Working Paper Series, at AYSPS, GSU paper0410, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
      Other versions:
    2. Thiess Büttner, 2005. "The Incentive Effect of Fiscal Equalization Transfers on Tax Policy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    3. Jean, HINDRIKS & Susana , PERALTA & Sholmo , WEBER, 2005. "Fiscal competition, revenue sharing, and policy-induced agglomeration," Discussion Papers (ECON - Département des Sciences Economiques) 2005062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
      Other versions:
    4. Bernd Huber, 2000. "A Tax on Tax Revenue. The Incentive Effects of Equalizing Transfers: Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    5. Bev Dahlby and Neil Warren, 2002. "The Fiscal Incentive Effects of the Australian Equalisation System," Taxation Discussion Paper #10, ATAX, University of New South Wales. [Downloadable!]
    6. Marko Koethenbuerger, 2003. "Tax Competition in a Fiscal Union with Decentralized Leadership," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    7. FIGUIéRES, Charles & HINDRIKS, Jean & MYLES, Gareth D., 2001. "Revenue sharing versus expenditure sharing," CORE Discussion Papers 2001015, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
    8. Thiess Buettner & Fédéric Holm-Hadulla, 2008. "Fiscal Equalization: The Case of German Municipalities," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 6(1), pages 16-20, 04. [Downloadable!]
    9. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," Working Papers 2006-15, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
      Other versions:
    10. Christian Baretti & Bernd Huber & Karl Lichtblau, 2002. "A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany," International Tax and Public Finance, Springer, vol. 9(6), pages 631-649, November. [Downloadable!] (restricted)
    11. Charles Figuieres & Jean Hindriks & Gareth Myles, 2004. "Revenue Sharing versus Expenditure Sharing in a Federal System," Asia-Pacific Financial Markets, Springer, vol. 11(2), pages 155-174, March. [Downloadable!] (restricted)
      Other versions:
    12. Liqun Liu, 2004. "The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs," Asia-Pacific Financial Markets, Springer, vol. 11(1), pages 17-29, January. [Downloadable!] (restricted)
    13. Pablo Sanguinetti & Martin Besfamille, 2004. "Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina," Econometric Society 2004 Latin American Meetings 249, Econometric Society. [Downloadable!]
    14. Richard Bird, 2001. "Fiscal Federalism in Russia: A Canadian Perspective," International Tax Program Papers 0409, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2003. [Downloadable!]
    15. Diego Martínez-López, 2005. "On the states' behavior with equalization grants," Economic Working Papers at Centro de Estudios Andaluces E2005/03, Centro de Estudios Andaluces. [Downloadable!]
    16. Lisa Grazzini & Alessandro Petretto, 2006. "Vertical Tax Competition with Tax Sharing and Equalization Grants," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 65(1), pages 75-94, May. [Downloadable!]
    17. Motohiro Sato, 2000. "Fiscal Externalities and Efficient Transfers in a Federation," International Tax and Public Finance, Springer, vol. 7(2), pages 119-139, March. [Downloadable!] (restricted)
    18. Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    19. Jean, HINDRIKS & Susana, PERALTA & Sholmo, WEBER, 2006. "Competing in taxes and investment under fiscal equalization," Discussion Papers (ECON - Département des Sciences Economiques) 2006062, Université catholique de Louvain, Département des Sciences Economiques. [Downloadable!]
      Other versions:
    20. Rizzo, Leonzio, 2005. "Interaction between Vertical and Horizontal tax Competition: Theory and Evidence," MPRA Paper 5334, University Library of Munich, Germany. [Downloadable!]
    21. Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2009. "Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    22. Clément Carbonnier, 2008. "Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence," THEMA Working Papers 2008-17, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise. [Downloadable!]
    23. Christian Traxler & Andreas Reutter, 2008. "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2008_21, Max Planck Institute for Research on Collective Goods. [Downloadable!]
    24. Marko Köthenbürger, 2002. "Tax Competition and Fiscal Equalization," International Tax and Public Finance, Springer, vol. 9(4), pages 391-408, August. [Downloadable!] (restricted)
    25. Richard M. Bird, 2008. "Tax Assignment Revisited," International Studies Program Working Paper Series, at AYSPS, GSU paper0805, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    26. Robert Fenge & Jakob von Weizsaecker, 2000. "How Much Fiscal Equalisation?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    27. Rizzo, Leonzio, 2006. "Local government responsiveness to federal transfers: theory and evidence," MPRA Paper 5373, University Library of Munich, Germany. [Downloadable!]
      Other versions:
    28. Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    29. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations. [Downloadable!]
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    30. Michael Smart, 2004. "Equalization and Stabilization," Canadian Public Policy, University of Toronto Press, vol. 30(2), pages 195-208, June. [Downloadable!] (restricted)
    31. Ulrich Thießen, 2004. "Fiscal Federalism in Transition: Evidence from Ukraine," Economic Change and Restructuring, Springer, vol. 37(1), pages 1-23, March. [Downloadable!] (restricted)
    32. Thiess Buettner & Fédéric Holm-Hadulla, 2008. "Cities in Fiscal Equalization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    33. Marko Köthenbürger, 2008. "How Do Local Governments Decide on Public Policy in Fiscal Federalism? Tax vs. Expenditure Optimization," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]

  15. Gans, Joshua S. & Smart, Michael, 1996. "Majority voting with single-crossing preferences," Journal of Public Economics, Elsevier, vol. 59(2), pages 219-237, February. [Downloadable!] (restricted)

    Cited by:

    1. Roger Lagunoff, 2006. "Dynamic Stability and Reform of Political Institutions," Levine's Bibliography 784828000000000051, UCLA Department of Economics. [Downloadable!]
      Other versions:
    2. M. Socorro Puy, 2004. "Skill Distributions and the Compatibility between Mobility and Redistribution," Economic Working Papers at Centro de Estudios Andaluces E2004/51, Centro de Estudios Andaluces. [Downloadable!]
      Other versions:
    3. Helmuth Cremer & Philippe De Donder & Firouz Gahvari, 2004. "Political Sustainability and the Design of Environmental Taxes," Asia-Pacific Financial Markets, Springer, vol. 11(6), pages 703-719, November. [Downloadable!] (restricted)
      Other versions:
    4. Emanuele, Canegrati, 2007. "A Contribution to the Positive Theory of Direct Taxation," MPRA Paper 6117, University Library of Munich, Germany. [Downloadable!]
      Other versions:
    5. Aleksander Berentsen & Esther Bruegger & Simon Loertscher, 2008. "Learning, public good provision, and the information trap," IEW - Working Papers iewwp371, Institute for Empirical Research in Economics - IEW. [Downloadable!]
      Other versions:
    6. Jon Eguia, 2007. "Citizen candidates under uncertainty," Social Choice and Welfare, Springer, vol. 29(2), pages 317-331, September. [Downloadable!] (restricted)
      Other versions:
    7. Donald Wittman, 2005. "Valence characteristics, costly policy and the median-crossing property: A diagrammatic exposition," Public Choice, Springer, vol. 124(3), pages 365-382, September. [Downloadable!] (restricted)
    8. Alessandro Balestrino, 2006. "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    9. John Creedy, 2007. "Choosing The Tax Rate in a Linear Income Tax Structure: An Introduction," Department of Economics - Working Papers Series 1006, The University of Melbourne. [Downloadable!]
    10. Markus Haavio & Kaisa Ilona Kotakorpi, 2009. "The Political Economy of Sin Taxes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    11. DESMET, Klaus & LE BRETON, Michel & ORTUNO-ORTIN, Ignacio & WEBER, Shlomo, 2006. "Nation formation and genetic diversity," CORE Discussion Papers 2006095, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
      Other versions:
    12. Etienne Lehmann & Dhammika Dharmapala, 2004. "A Median Voter Theorem for Postelection Politics," Econometric Society 2004 North American Summer Meetings 63, Econometric Society. [Downloadable!]
      Other versions:
    13. Georges Casamatta & Helmuth Cremer & Pierre Pestieau, 2005. "Voting on Pensions with Endogenous Retirement Age," International Tax and Public Finance, Springer, vol. 12(1), pages 7-28, January. [Downloadable!] (restricted)
      Other versions:
    14. Masako Kimura & Daishin Yasui, 2008. "Public Provision of Private Child Goods," KIER Working Papers 662, Kyoto University, Institute of Economic Research. [Downloadable!]
    15. Raquel Fernandez, 2001. "Sorting, Education and Inequality," NBER Working Papers 8101, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    16. Gradstein, Mark, 1999. "An Economic Rationale for Public Education: The Value of Commitment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
      Other versions:
    17. Marco Bassetto & Jess Benhabib, 2006. "Redistribution, Taxes and the Median Voter," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 9(2), pages 211-223, April. [Downloadable!] (restricted)
      Other versions:
    18. Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009. "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers 7108, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    19. Roine, Jesper, 2003. "Voting over tax schedules in the presence of tax avoidance," Working Paper Series in Economics and Finance 529, Stockholm School of Economics. [Downloadable!]
    20. Benabou, R., 1996. "Unequal Societies," Working Papers 96-17, C.V. Starr Center for Applied Economics, New York University. [Downloadable!]
      Other versions:
    21. Willmann, Gerald, 2003. "Why Legislators are Protectionists: the Role of Majoritarian Voting in Setting Tariffs," Economics Working Papers 2003,10, Christian-Albrechts-University of Kiel, Department of Economics. [Downloadable!]
    22. Valentino Larcinese, 2002. "Rational ignorance and the public choice of redistribution," Temi di discussione (Economic working papers) 443, Bank of Italy, Economic Research Department. [Downloadable!]
    23. George Tridimas & Stanley L. Winer, 2004. "A Contribution to the Political Economy of Government Size: 'Demand', 'Supply' and 'Political Influence'," Carleton Economic Papers 04-04, Carleton University, Department of Economics. [Downloadable!]
    24. Roger Lagunoff, 2005. "Markov Equilibrium in Models of Dynamic Endogenous Political Institutions," Game Theory and Information 0501003, EconWPA. [Downloadable!]
      Other versions:
    25. Jinhui Bai & Roger Lagunoff, 2007. "On the “Faustian” Dynamics of Policy and Political Power," Levine's Bibliography 122247000000001627, UCLA Department of Economics. [Downloadable!]
      Other versions:
    26. William Jack & Roger Lagunoff, . "Dynamic Enfrachisement," Working Papers gueconwpa~03-03-03, Georgetown University, Department of Economics. [Downloadable!]
      Other versions:
    27. Roger Lagunoff, . "The Dynamic Reform of Political Institutions," Working Papers gueconwpa~04-04-07, Georgetown University, Department of Economics. [Downloadable!]
      Other versions:
    28. Olovsson, Conny & Roine, Jesper, 2007. "On the Possibility of Political Change – Outcomes in Between Local and Global Equilibria," Working Paper Series in Economics and Finance 654, Stockholm School of Economics, revised 15 Mar 2007. [Downloadable!]
    29. Valentino Larcinese, 2005. "Electoral Competition and Redistribution with Rationally Informed Voters," The B.E. Journal of Economic Analysis & Policy, Berkeley Electronic Press, vol. 0(1). [Downloadable!]
    30. Alejandro Saporiti, 2007. "Strategy-Proofness and Single-Crossing," Wallis Working Papers WP48, University of Rochester - Wallis Institute of Political Economy. [Downloadable!]
    31. Carlos Maravall Rodriguez, 2005. "A Spatial Election With Common Values," Economics Working Papers we052011, Universidad Carlos III, Departamento de Economía. [Downloadable!]
    32. Jacob, Johanna & Lundin, Douglas, 2001. "A Median Voter Model of Health Insurance with Ex Post Moral Hazard," Working Paper Series 2001:7, Uppsala University, Department of Economics. [Downloadable!]
    33. Alejandro Saporiti & Fernando Tohmé, 2006. "Single-Crossing, Strategic Voting and the Median Choice Rule," Social Choice and Welfare, Springer, vol. 26(2), pages 363-383, April. [Downloadable!] (restricted)
      Other versions:
    34. T. Groseclose, 2007. "‘One and a Half Dimensional’ Preferences and Majority Rule," Social Choice and Welfare, Springer, vol. 28(2), pages 321-335, February. [Downloadable!] (restricted)
    35. Fan-chin Kung, 2004. "An Algorithm for Stable and Equitable Coalition Structures with Public Goods," Game Theory and Information 0409007, EconWPA, revised 05 May 2005. [Downloadable!]
      Other versions:
    36. Rainald Borck, 2008. "Central versus local education finance: a political economy approach," International Tax and Public Finance, Springer, vol. 15(3), pages 338-352, June. [Downloadable!] (restricted)
      Other versions:
    37. Kevin Roberts, 1999. "Dynamic Voting in Clubs," STICERD - Theoretical Economics Paper Series 367, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. [Downloadable!]
    38. Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics. [Downloadable!]
    39. Yukihiro Nishimura, 2008. "Envy Minimization in the Optimal Tax Context," Working Papers 1178, Queen's University, Department of Economics. [Downloadable!]
    40. Fan-chin Kung, 2005. "Formation of Collective Decision-Making Units: Stability and a Solution," Game Theory and Information 0505002, EconWPA, revised 21 Jun 2005. [Downloadable!]
    41. William Jack (Georgetown University) and Roger Lagunoff (Georgetown University), . "Social Conflict and Gradual Political Succession: An Illustrative Model," Working Papers gueconwpa~05-05-15, Georgetown University, Department of Economics. [Downloadable!]
      Other versions:
    42. Rainald Borck, 2005. "Voting, Inequality, and Redistribution," Discussion Papers of DIW Berlin 503, DIW Berlin, German Institute for Economic Research. [Downloadable!]
      Other versions:
    43. Carlos Maravall-Rodriguez, 2006. "A Spatial Election with Common Values," The B.E. Journal of Theoretical Economics, Berkeley Electronic Press, vol. 0(1). [Downloadable!]
    44. Jimmy Chan & Erik Eyster, 2002. "Admission Impossible? Self Interest and Affirmative Action," Economics Working Paper Archive 479, The Johns Hopkins University,Department of Economics. [Downloadable!]
    45. Rainald Borck, 2004. "Income Tax Evasion and the Penalty Structure," Economics Bulletin, Economics Bulletin, vol. 8(5), pages 1-9. [Downloadable!]
    46. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006. "Redistributive Taxation Under Ethical Behaviour," Cahiers de recherche 0604, CIRPEE. [Downloadable!]
      Other versions:
    47. Dennis N. Epple & Richard Romano, 2003. "Neighborhood Schools, Choice, and the Distribution of Educational Benefits," NBER Chapters, in: The Economics of School Choice, pages 227-286 National Bureau of Economic Research, Inc. [Downloadable!]
      Other versions:
    48. David Austen-Smith, 2001. "Majority Preference for Subsidies over Redistribution," Discussion Papers 1333, Northwestern University, Center for Mathematical Studies in Economics and Management Science. [Downloadable!]
    49. Salvador Barberà & Bernardo Moreno, 2008. "Top Monotonicity: A Common Root for Single Peakedness, Single Crossing and the Median Voter Result," Working Papers 2008-9, Universidad de Málaga, Department of Economic Theory, Málaga Economic Theory Research Center. [Downloadable!]
    50. Klaus Desmet &  Michel Le Breton &  Ignacio Ortunoâ€Ortin &  Shlomo Weber , 2008. "Stability of Nations and Genetic Diversity ," Working Papers 003-08, International School of Economics at TSU, Tbilisi, Republic of Georgia. [Downloadable!]
      Other versions:
    51. De Donder, Philippe & Le Breton, Michel & Peluso, Eugenio, 2009. "On the (Sequential) Majority Choice of Public Good Size and Location," CEPR Discussion Papers 7223, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    52. Alejandro Saporiti & Fernando Tohmé, 2001. "Order-restricted preferences and strategy-proof social choices rules," CEMA Working Papers: Serie Documentos de Trabajo. 191, Universidad del CEMA. [Downloadable!]
    53. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer, vol. 5(1), pages 67-81, February. [Downloadable!] (restricted)
    54. Alejandro Saporiti, 2008. "Strategy-Proofness and Single-Crossing," Wallis Working Papers WP55, University of Rochester - Wallis Institute of Political Economy. [Downloadable!]
      Other versions:
    55. Fernández, Raquel, 2001. "Sorting, Education and Inequality," CEPR Discussion Papers 3020, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
    56. Francisco Marhuenda & Ignacio Ortuño Ortín, 1997. "-Income Taxation, Uncertaintly And Stability," Working Papers. Serie AD 1997-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie). [Downloadable!]
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    57. Araujo, M. Caridad & Ferreira, Francisco H.G. & Lanjouw, Peter & Ozler, Berk, 2006. "Local inequality and project choice : theory and evidence from Ecuador," Policy Research Working Paper Series 3997, The World Bank. [Downloadable!]
      Other versions:

Chapters

  1. Richard Bird & Michael Smart, 2001. "Tax Policy and Tax Research in Canada," The State of Economics in Canada: Festschrift in Honour of David Slater, in: Patrick Grady & Andrew Sharpe (ed.), The State of Economics in Canada: Festschrift in Honour of David Slater, pages 59-78 Centre for the Study of Living Standards. [Downloadable!]

    Cited by:

    1. Richard M. bird, 2003. "Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency," International Tax Program Papers 0306, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto. [Downloadable!]
    2. Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," NBER Working Papers 9607, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
      Other versions:

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