Michael Smart
Personal Details
First Name: Michael
Middle Name:
Last Name: Smart
Suffix:
RePEc Short-ID: psm6
Email:
Homepage:
http://www.economics.utoronto.ca/msmart/
Postal Address: Department of Economics University of Toronto Toronto, Ontario M5S 3G7 Canada
Phone: +1 416 978 5119
Affiliation
(in no particular order)Department of Economics
Location: Toronto, Canada
University of Toronto
Homepage: http://www.economics.utoronto.ca/
Email:
Phone: (416) 978-4724
Fax: (416) 978-6713
Postal: 150 St. George Street, Toronto, Ontario
Handle: RePEc:edi:deutoca (more details at EDIRC)CESifo
Location: München, Germany
Homepage: http://www.cesifo-group.de/
Email:
Phone: +49 (89) 9224-0
Fax: +49 (89) 985369
Postal: Poschingerstrasse 5, 81679 Munich
Handle: RePEc:edi:cesifde (more details at EDIRC)
Works
Download all references for this author: available formats: HTML (with abstracts), plain text (with abstracts), BibTeX, RIS (EndNote), ReDIF
Working papers
- Richard M. Bird & Michael Smart, 2008. "The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience," Working Papers Series 14, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Jun 2008.
- Richard M. Bird & Michael Smart, 2008. "The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience," Working Papers Series 15, Rotman Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Jun 2008.
- Ed Nosal & Michael Smart, 2007. "Limited liability and the development of capital markets," Working Paper 0703, Federal Reserve Bank of Cleveland.
- Michael Smart, 2007.
"Raising Taxes through Equalization,"
CESifo Working Paper Series
1926, CESifo Group Munich.
- Michael Smart, 2007. "Raising taxes through equalization," Canadian Journal of Economics, Canadian Economics Association, vol. 40(4), pages 1188-1212, November.
- Peter Egger & Marko Koethenbuerger & Michael Smart, 2007.
"Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany,"
CESifo Working Paper Series
1955, CESifo Group Munich.
- Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010. "Do fiscal transfers alleviate business tax competition? Evidence from Germany," Journal of Public Economics, Elsevier, vol. 94(3-4), pages 235-246, April.
- 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.
- Hong, Qing & Smart, Michael, 2010. "In praise of tax havens: International tax planning and foreign direct investment," European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo Group Munich.
- 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.
- Mintz, Jack M. & Smart, Michael, 2006. "Incentives for public investment under fiscal rules," Policy Research Working Paper Series 3860, The World Bank.
- 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.
- Besley, Timothy & Smart, Michael, 2007. "Fiscal restraints and voter welfare," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 755-773, April.
- Kevin Milligan & Michael Smart, 2005. "Regional Grants as Pork Barrel Politics," CESifo Working Paper Series 1453, CESifo Group Munich.
- Smart, Michael & Sturm, Daniel M, 2004.
"Term Limits and Electoral Accountability,"
CEPR Discussion Papers
4272, C.E.P.R. Discussion Papers.
- Michael Smart & Daniel M. Sturm, 2006. "Term Limits and Electoral Accountability," CEP Discussion Papers dp0770, Centre for Economic Performance, LSE.
- Smart, Michael & Sturm, Daniel, 2004. "Term limits and electoral accountability," Economic History Working Papers 20283, London School of Economics and Political Science, Department of Economic History.
- 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.
- Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 002915, FEDESARROLLO.
- Michael Smart & Mark Stabile, 2003. "Tax Credits and the Use of Medical Care," NBER Working Papers 9855, National Bureau of Economic Research, Inc.
- Nicolas Marceau & Michael Smart, 2002.
"Corporate Lobbying and Commitment Failure in Capital Taxation,"
CESifo Working Paper Series
676, CESifo Group Munich.
- 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.
- Besley, Timothy J. & Smart, Michael, 2002. "Does Tax Competition Raise Voter Welfare?," CEPR Discussion Papers 3131, C.E.P.R. Discussion Papers.
- Sam Bucovetsky & Michael Smart, 2002.
"The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions,"
CESifo Working Paper Series
767, CESifo Group Munich.
- 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.
- Eckhard Janeba & Michael Smart, 2001.
"Is Targeted Tax Competition Less Harmful than its Remedies?,"
CESifo Working Paper Series
590, CESifo Group Munich.
- 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.
- Jack Mintz & Michael Smart, 2001.
"Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada,"
CESifo Working Paper Series
554, CESifo Group Munich.
- 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.
- Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
- Nicolas Marceau & Michael Smart, 2000. "Business Tax Lobbying," Cahiers de recherche CREFE / CREFE Working Papers 102, CREFE, Université du Québec à Montréal.
- 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.
- 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.
- Michael Smart, 1998. "Flat tax reform," Working Papers msmart-98-01, University of Toronto, Department of Economics.
- Jack Mintz & Michael Smart, 1998.
"Tax-exempt investors and the asset allocation puzzle,"
Working Papers
msmart-98-04, University of Toronto, Department of Economics.
- Mintz, Jack & Smart, Michael, 2002. "Tax-exempt investors and the asset allocation puzzle," Journal of Public Economics, Elsevier, vol. 83(2), pages 195-215, February.
- Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo Group Munich.
- Michael Smart, 1998.
"A simple proof of the efficiency of the poll tax,"
Working Papers
msmart-98-02, University of Toronto, Department of Economics.
- 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.
- Michael Smart, 1997. "On the efficiency of uniform taxation in a many-consumer economy," Working Papers msmart-97-01, University of Toronto, Department of Economics.
- 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.
- Michael Smart, 1996.
"Competitive Insurance Markets with Two Unobservables,"
Working Papers
msmart-96-01, University of Toronto, Department of Economics.
- 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.
- Michael Smart, 1996. "On limited liability and the development of capital markets: An historical analysis," Working Papers msmart-96-02, University of Toronto, Department of Economics.
Articles
- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review,
Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo Group Munich.
- 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.
- Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010.
"Do fiscal transfers alleviate business tax competition? Evidence from Germany,"
Journal of Public Economics,
Elsevier, vol. 94(3-4), pages 235-246, April.
- Peter Egger & Marko Koethenbuerger & Michael Smart, 2007. "Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany," CESifo Working Paper Series 1955, CESifo Group Munich.
- Michael Smart & Richard M. Bird, 2009. "The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience," Canadian Public Policy, University of Toronto Press, vol. 35(1), pages 85-97, March.
- Bev Dahlby & Michael Smart & Benjamin Dachis, 2009. "New Housing and the Harmonized Sales Tax: Lessons from Ontario," C.D. Howe Institute Backgrounder, C.D. Howe Institute, issue 119, October.
- Besley, Timothy & Smart, Michael, 2007.
"Fiscal restraints and voter welfare,"
Journal of Public Economics,
Elsevier, vol. 91(3-4), pages 755-773, April.
- 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.
- Michael Smart, 2007.
"Raising taxes through equalization,"
Canadian Journal of Economics,
Canadian Economics Association, vol. 40(4), pages 1188-1212, November.
- Michael Smart, 2007. "Raising Taxes through Equalization," CESifo Working Paper Series 1926, CESifo Group Munich.
- 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.
- 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.
- Sam Bucovetsky & Michael Smart, 2002. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," CESifo Working Paper Series 767, CESifo Group Munich.
- Michael Smart & Mark Stabile, 2005. "Tax credits, insurance, and the use of medical care," Canadian Journal of Economics, Canadian Economics Association, vol. 38(2), pages 345-365, May.
- 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.
- Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
- Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo Group Munich.
- Michael Smart, 2004. "Equalization and Stabilization," Canadian Public Policy, University of Toronto Press, vol. 30(2), pages 195-208, June.
- 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.
- Nicolas Marceau & Michael Smart, 2002. "Corporate Lobbying and Commitment Failure in Capital Taxation," CESifo Working Paper Series 676, CESifo Group Munich.
- 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.
- Eckhard Janeba & Michael Smart, 2001. "Is Targeted Tax Competition Less Harmful than its Remedies?," CESifo Working Paper Series 590, CESifo Group Munich.
- Mintz, Jack & Smart, Michael, 2002.
"Tax-exempt investors and the asset allocation puzzle,"
Journal of Public Economics,
Elsevier, vol. 83(2), pages 195-215, February.
- Jack Mintz & Michael Smart, 1998. "Tax-exempt investors and the asset allocation puzzle," Working Papers msmart-98-04, University of Toronto, Department of Economics.
- Jack Mintz & Michael Smart, 2000. "Tax-Exempt Investors and the Asset Allocation Puzzle," CESifo Working Paper Series 242, CESifo Group Munich.
- Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June.
- Michael Smart, 2002. "Reforming the Direct–Indirect Tax Mix," International Tax and Public Finance, Springer, vol. 9(2), pages 143-155, March.
- Michael Smart & John Wilson, 2002. "Editorial Announcement," International Tax and Public Finance, Springer, vol. 9(1), pages 5-5, January.
- Michael Smart & John Wilson, 2002. "Editorial Note," International Tax and Public Finance, Springer, vol. 9(4), pages 325-325, August.
- 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.
- Michael Smart, 1996. "Competitive Insurance Markets with Two Unobservables," Working Papers msmart-96-01, University of Toronto, Department of Economics.
- 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.
- Michael Smart, 1998. "A simple proof of the efficiency of the poll tax," Working Papers msmart-98-02, University of Toronto, Department of Economics.
- 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.
- 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.
- 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.
- Gans, Joshua S. & Smart, Michael, 1996. "Majority voting with single-crossing preferences," Journal of Public Economics, Elsevier, vol. 59(2), pages 219-237, February.
Chapters
- 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.
NEP Fields
12 papers by this author were announced in NEP, and specifically in the following field reports (number of papers):- NEP-ACC: Accounting & Auditing (4) 2005-01-05 2006-03-05 2007-01-13 2008-06-21 Author is listed
- NEP-BEC: Business Economics (1) 2007-04-28
- NEP-CDM: Collective Decision-Making (2) 2004-02-29 2007-03-31
- NEP-CFN: Corporate Finance (1) 2007-04-28
- NEP-GEO: Economic Geography (1) 2005-04-30
- NEP-HEA: Health Economics (1) 2003-07-21
- NEP-MAC: Macroeconomics (1) 2006-03-05
- NEP-PBE: Public Economics (6) 2000-01-24 2006-03-05 2006-07-15 2007-01-13 2007-03-31 2008-06-21 Author is listed
- NEP-POL: Positive Political Economics (4) 2000-01-24 2004-02-29 2005-04-30 2007-03-31 Author is listed
- NEP-PPM: Project, Program & Portfolio Management (1) 2007-04-28
- NEP-URE: Urban & Real Estate Economics (2) 2003-03-14 2006-03-05
Statistics
This author is among the top 5% authors according to these criteria:- Number of Citations
- Number of Citations, Discounted by Citation Age
- h-index
- Number of Registered Citing Authors
- Number of Registered Citing Authors, Weighted by Rank (Max. 1 per Author)
- Closeness measure in co-authorship network
- Betweenness measure in co-authorship network
- Wu-Index
Most cited item
- Gans, Joshua S. & Smart, Michael, 1996. "Majority voting with single-crossing preferences," Journal of Public Economics, Elsevier, vol. 59(2), pages 219-237, February.
Most downloaded item (past 12 months)
- Besley, Timothy & Smart, Michael, 2007. "Fiscal restraints and voter welfare," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 755-773, April.
Access and download statistics for all items
Co-authorship network on CollEc
Corrections
To update listings or check citations waiting for approval, Michael Smart should log into the RePEc Author ServiceTo make corrections to the bibliographic information of a particular item, find the technical contact on the abstract page of that item. There, details are also given on how to correct references and citations.
To link different versions of the same work, where versions have a different title, email the respective handles to
Please note that most corrections can take a couple of weeks to filter through the various RePEc services.

