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International Institute of Public Finance

Michael Smart

Member of the IIPF Board of Management, 2021–2024

Status of CV: for elections, June 2021


Education
Ph.D., Economics, Stanford University, 1990-95


Employment, Affiliations, Professional Service
Professor, Department of Economics, University of Toronto, 2006–present (employed since 1995)

Commissioner, Intergovernmental Fiscal Relations Commission, 2021-

Editorial Advisor, National Tax Journal, 2020-23

Co-Director, Finances of the Nation project, Canadian Tax Foundation, 2018-

Co-Chair, Scientific Committee, International Institute of Public Finance, 2012

Co-Editor, Canadian Journal of Economics, 2007-10

Member, Scientific Committee, International Institute of Public Finance, 2010-11

Associate Editor, Journal of Public Economics, 2005-09

Executive Council Member, Canadian Economics Association, 2004–2007

Co-Editor-in-Chief, International Tax and Public Finance, 2002–2004

International Research Fellow, Oxford Centre for Business Taxation Fellow, CESifo Network


Selected Publications
“Taxpayer response to top bracket tax reforms,” Working Paper, 2021.

“Value added tax compliance,” with Peter Morrow and Arthur Swistak, Working Paper, 2019.

“Small business taxation and income inequality: The view from Canada,” National Tax Journal, forthcoming, 2021.

“An estimable model of income redistribution in a federation: Musgrave meets Oates,” with Kevin Milligan, American Economic Journal: Economic Policy, 11(1), 2019, 406–434

“Taxation of top incomes in Canada: Recent developments in rates and redistribution,” Canadian Tax Journal, 67:2, 2019.

“Taxation and top incomes in Canada,” with Kevin Milligan, Canadian Journal of Economics 48 (2), 2015, pages 655–681. (Also NBER Working Paper No. 20489, 2014.)

“VAT in a Federal System: Lessons from Canada” with Richard Bird, Public Budgeting and Finance, 24 (2014), 38–60.

“Term limits and electoral accountability,” with Daniel Sturm, Journal of Public Economics 107 (2013), 93–102.

“Do fiscal transfers alleviate business tax competition? Evidence from Germany,” with Peter Egger and Marko Koethenbuerger, Journal of Public Economics, 2010.

“In praise of tax havens: International tax planning and foreign direct investment,” with Qing Hong, European Economic Review, 54 (1), 2010, 82–95.

“The impact on investment of replacing a retail sales tax by a value-added tax: Evidence from Canadian experience,” with Richard Bird, National Tax Journal, 62, 2009, 591–609.

“The economic incidence of replacing a sales tax with a value-added tax: Evidence from the Canadian experience,” with Richard Bird, Canadian Public Policy, 35, 2009, 85–97.

“Raising taxes through Equalization,” Canadian Journal of Economics 40 (4), November 2007, 1188–1212.

“Fiscal restraint and voter welfare” with Tim Besley, Journal of Public Economics 91 (3–4), April 2007, pp. 755–773.

“Political agency and public finance,” with Tim Besley, in Principled Agents? The Political Economy of Good Government by Tim Besley, Oxford University Press, 2006.

“Efficiency consequences of local revenue equalization: Tax competition and tax distortions,” with Sam Bucovetsky, Journal of Public Economic Theory 8, 2006, 119–144.

“Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada,” with Jack Mintz, Journal of Public Economics 88(6), June 2004, pp. 1149–1168.

“Corporate lobbying and commitment failure in capital taxation,” with Nicolas Marceau, American Economic Review 93 (1) (March, 2003), pp. 241–251.

“Is targeted tax competition less harmful than its remedies?” with Eckhard Janeba, International Tax and Public Finance 10(3) (May, 2003), pp. 259–280.

“Intergovernmental fiscal transfers: International lessons for developing countries,” with Richard Bird, World Development 30 (June, 2002), 899–912.

“Tax-exempt investors and the asset-allocation puzzle,” with Jack Mintz, Journal of Public Economics 83 (February, 2002), pp. 195–215.

“Competitive insurance markets with two unobservables,” International Economic Review 41 (February, 2000), pp. 153–169.

“An empirical study of matching grants: The ‘cap on CAP’,” with Michael Baker and Abigail Payne, Journal of Public Economics 72 (May, 1999), pp. 269–289.

“A simple proof of the efficiency of the poll tax,” Journal of Public Economics 71 (February, 1999), pp. 459–465.

“Taxation and deadweight loss in a system of intergovernmental transfers,” Canadian Journal of Economics 31 (February, 1998), pp. 189–206.

“Majority voting with single-crossing preferences,” with Joshua Gans, Journal of Public Economics 59 (February, 1996), pp. 219–238.

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