Research
Here's a link to my curriculum vitae.
Here's a selection of some of my papers in pre-publication form. You can find a more complete list on Google scholar.
Recent Papers
Distributionally sensitive cost-benefit analysis, with Robin Boadway, 2023.
Corporate-Personal Tax Integration in Canada: Options for Reform, presentation to C. D. Howe Institute Tax Reform conference, 2023
The employment effects of a pandemic wage subsidy, with M. Kronberg, J. Lesica, H. Liu, D. Leung, CESifo Working Paper No. 10218, 2023.
Estimating taxpayer responses to top bracket tax reforms, Working paper, forthcoming.
Published
Small business taxation and income inequality: The view from Canada, National Tax Journal, 2021
VAT compliance, trade, and institutions, with Peter Morrow and Arthur Swistak, Journal of Public Economics, 2022
Taxation of top incomes in Canada: Recent developments in rates and redistribution, Canadian Tax Journal, 2019, 67:2, 349-61
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 and top incomes in Canada, with Kevin Milligan, Canadian Journal of Economics 48 (2), 2015, pages 655-681.
Term Limits and Electoral Accountability, with Daniel Sturm, Journal of Public Economics 107 (2013), 93–102.
In praise of tax havens: International tax planning and foreign direct investment, with Qing Hong, European Economic Review, 54 (1), 2010, 82–95.
Fiscal restraints and voter welfare, with Tim Besley, Journal of Public Economics 91 (3-4), April 2007, pp. 755--773.
Raising taxes through Equalization, Canadian Journal of Economics 40 (4), November 2007, 1188–1212.
The 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 (June, 2004), 1149-1168.
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.
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.
Policy Papers
Inequity and inefficiency in the taxation of capital gains, with Sobia Hasan Jafry, Canadian Tax Journal, 2022
Formula apportionment in Canada and taxation of corporate income: current practice, origins and evaluation, with François Vaillancourt, in The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option, (Kluwer, 2021)
The Taxation of Dividend Income in Canada, Canadian Tax Journal 65(2), 2017, 419-433.
Taxation of top incomes in Canada: Recent developments in rates and redistribution, Canadian Tax Journal, 2019
Business tax reform in the U.S. and Canada, with Ken McKenzie, Canadian Tax Journal 67:1, 2019, 1–11
Provincial Taxation of High Incomes: What are the Impacts on Equity and Tax Revenue? with Kevin Milligan, in Income Inequality: The Canadian Story, (Montreal, Institute for Research on Public Policy), 2016.