Michael Smart

Department of Economics
University of Toronto


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Research Papers:

Policy papers

  • "Departures from neutrality in Canada's Goods and Services tax base," paper prepared for SPP Symposium on the GST at 20, Calgary, November 2011.
  • "Taxation of corporate groups: The provincial dimension," slides for C.D. Howe conference, May 25, 2011.
  • "The impact of sales tax reform on Ontario consumers: A first look at the evidence," Research Paper, The School of Public Policy, University of Calgary, March 2011.
    Link to paper on SPP website
  • "International taxation in Canada," with Angelo Nikolakakis and Nick Pantaleo, under revision.
  • "New Housing and the Harmonized Sales Tax: Lessons from Ontario," with Bev Dahlby and Ben Dachis, Backgrounder, CD Howe Institute, 2009.
  • "The Evolution of Federal Transfers since the O'Brien Report", John Deutsch Institute, May 2009.
  • "The economic impacts of value added taxation: Evidence from the HST provinces," Working Paper, 2007.
    Read Abstract   or   Download Text
  • "Equalization and resource taxation," in Paul Boothe and Francois Vaillancourt, eds., A Fine Canadian Compromise: Perspectives of the report of the Expert Panel on Equalization and Territorial Formula Finance, Edmonton: Institute for Public Economics, 2007.
    Download Text
  • "The GST Cut and Fiscal Imbalance," with Richard Bird, The 2006 Federal Budget: Focussing on Priorities, ed. by Charles Beach, Michael Smart, and Thomas Wilson, Kingston: John Deutsch Institute.
    Download Text
  • "Federal transfers: Principles, practice, prospects," Working Paper, CD Howe Institute, 2005.
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  • "Some notes on Equalization reform," Working Paper, 2005.
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  • "Tax support for the disabled in Canada: Economic principles and options for reform," with Mark Stabile, Canadian Tax Journal 54 (2006), 407-425.
    Download Text or visit CTJ site
  • "Brooking no favorites: A new approach to regional development in Atlantic Canada," with Jack Mintz, C. D. Howe Institute Commentary 192, December 2003.
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  • "Redistribution, risk, and incentives in Equalization: A Comparison of RTS and macro approaches," working paper, Institute for Intergovernmental Relations, Queen's University, 2002, No. 1, 17 pp.
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  • "Tax policy and tax research in Canada," with Richard Bird, The State of Economics in Canada: Festschrift in Honour of David Slater, (Kingston, John Deutsch Institute), 2001, 59--76.
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  • "How do recent tax reform initiatives affect household behaviour?" The 2000 Federal Budget: Retrospect and Prospect, (Kingston, McGill--Queen's University Press), 2001, 102--112.

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Courses:
Economics 336
Economics 2600