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)
Works
| Working papers | Articles | Chapters | Access
and download statistics | Citations (if
any)| NEP Fields |
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Working papers
- Ed Nosal & Michael Smart, 2007.
"Limited liability and the development of capital markets,"
Working Paper
0703, Federal Reserve Bank of Cleveland.
[Downloadable!]
- 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 GmbH.
[Downloadable!]
- Michael Smart, 2007.
"Raising Taxes through Equalization,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Published as: - 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!]
- 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: - Mintz, Jack M. & Smart, Michael, 2006.
"Incentives for public investment under fiscal rules,"
Policy Research Working Paper Series
3860, The World Bank.
[Downloadable!]
- 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: - Kevin Milligan & Michael Smart, 2005.
"Regional Grants as Pork Barrel Politics,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
- Smart, Michael & Sturm, Daniel M, 2004.
"Term Limits and Electoral Accountability,"
CEPR Discussion Papers
4272, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
Other versions: - 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: - Michael Smart & Mark Stabile, 2003.
"Tax Credits and the Use of Medical Care,"
NBER Working Papers
9855, National Bureau of Economic Research, Inc.
[Downloadable!] (restricted)
- Marceau, Nicolas & Smart, Michael, 2002.
"Corporate Lobbying and Commitment Failure in Capital Taxation,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Published as: - Besley, Timothy J. & Smart, Michael, 2002.
"Does Tax Competition Raise Voter Welfare?,"
CEPR Discussion Papers
3131, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted)
- 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 GmbH.
[Downloadable!]
Published as: - Eckhard Janeba & Michael Smart, 2001.
"Is Targeted Tax Competition Less Harmful than its Remedies?,"
CESifo Working Paper Series
CESifo Working Paper No. , CESifo GmbH.
[Downloadable!]
Published as:
- Eckhard Janeba & Michael Smart, 2003.
"Is Targeted Tax Competition Less Harmful than its Remedies?,"
Asia-Pacific Financial Markets,
Springer, vol. 10(3), pages 259-280, May.
[Downloadable!] (restricted)
- 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)
- 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 GmbH.
[Downloadable!]
Other versions:
Published as:
- 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)
- Nicolas Marceau & Michael Smart, 2000.
"Business Tax Lobbying,"
Cahiers de recherche CREFE / CREFE Working Papers
102, CREFE, Université du Québec à Montréal.
[Downloadable!]
- 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: - Michael Smart, 1998.
"Flat tax reform,"
Working Papers
msmart-98-01, University of Toronto, Department of Economics.
[Downloadable!]
- Jack Mintz & Michael Smart, 1998.
"Tax-exempt investors and the asset allocation puzzle,"
Working Papers
msmart-98-04, University of Toronto, Department of Economics.
[Downloadable!]
Other versions:
Published as: - 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: - 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.
[Downloadable!]
- Michael Smart, 1996.
"Competitive Insurance Markets with Two Unobservables,"
Working Papers
msmart-96-01, University of Toronto, Department of Economics.
[Downloadable!]
Published as: - 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.
[Downloadable!]
- 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!]
Articles
- 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: - 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: - 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: - 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.
[Downloadable!] (restricted)
- 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:
- 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.
[Downloadable!]
- 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 GmbH.
[Downloadable!]
- Michael Smart, 2004.
"Equalization and Stabilization,"
Canadian Public Policy,
University of Toronto Press, vol. 30(2), pages 195-208, June.
[Downloadable!] (restricted)
- 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: - 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!] (restricted)
Other versions: - 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.
[Downloadable!] (restricted)
Other versions: - Michael Smart & John Wilson, 2002.
"Editorial Announcement,"
International Tax and Public Finance,
Springer, vol. 9(1), pages 5-5, January.
[Downloadable!] (restricted)
- 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)
- Michael Smart, 2002.
"Reforming the Direct–Indirect Tax Mix,"
International Tax and Public Finance,
Springer, vol. 9(2), pages 143-155, March.
[Downloadable!] (restricted)
- Michael Smart & John Wilson, 2002.
"Editorial Note,"
International Tax and Public Finance,
Springer, vol. 9(4), pages 325-325, August.
[Downloadable!] (restricted)
- 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: - 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: - 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: - 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.
[Downloadable!] (restricted)
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.
[Downloadable!]
NEP Fields
10 papers by this author were announced in NEP, and specifically in the following field reports (number of papers):
- NEP-ACC: Accounting & Auditing (3) 2005-01-05 2006-03-05 2007-01-13 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 (5) 2000-01-24 2006-03-05 2006-07-15 2007-01-13 2007-03-31 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
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This page was last updated on 2008-8-10.
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