Michael Smart : Citation Profile


University of Toronto (50% share)
CESifo (50% share)

22

H index

30

i10 index

2425

Citations

RESEARCH PRODUCTION:

37

Articles

46

Papers

1

Books

1

Chapters

RESEARCH ACTIVITY:

   24 years (1995 - 2019). See details.
   Cites by year: 101
   Journals where Michael Smart has often published
   Relations with other researchers
   Recent citing documents: 105.    Total self citations: 28 (1.14 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/psm6
   Updated: 2026-03-28    RAS profile: 2025-04-24    
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Relations with other researchers


Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Michael Smart.

Is cited by:

Büttner, Thiess (68)

Haufler, Andreas (55)

Koethenbuerger, Marko (43)

Schindler, Dirk (41)

Schjelderup, Guttorm (41)

Dahlby, Bev (34)

Runkel, Marco (32)

Wamser, Georg (32)

Hindriks, Jean (30)

Boadway, Robin (30)

Martinez-Vazquez, Jorge (25)

Cites to:

Boadway, Robin (19)

Besley, Timothy (13)

Persson, Torsten (13)

Tabellini, Guido (11)

Hayashi, Masayoshi (11)

Chetty, Raj (10)

Bucovetsky, Sam (10)

Looney, W. (8)

Coate, Stephen (8)

Kroft, Kory (8)

Helpman, Elhanan (7)

Main data


Where Michael Smart has published?


Journals with more than one article published# docs
Journal of Public Economics8
International Tax and Public Finance5
SPP Research Papers4
Canadian Journal of Economics4
Canadian Public Policy2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo10
University of California Transportation Center, Working Papers / University of California Transportation Center4
NBER Working Papers / National Bureau of Economic Research, Inc3
CEPR Discussion Papers / C.E.P.R. Discussion Papers2
International Center for Public Policy Working Paper Series, at AYSPS, GSU / International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University2

Recent works citing Michael Smart (2026 and 2025)


YearTitle of citing document
2024The Dynamic Response of Municipal Budgets to Revenue Shocks. (2024). Stuhler, Jan ; Helm, Ines. In: American Economic Journal: Applied Economics. RePEc:aea:aejapp:v:16:y:2024:i:4:p:484-527.

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2024Intergovernmental transfers and dynamic adjustment of subnational budgets. (2024). Puig, Jorge ; Bautista, Vidal Juan ; Alberto, Porto. In: Asociación Argentina de Economía Política: Working Papers. RePEc:aep:anales:4754.

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2024Formula-based Grants as Pork Barrel Politics: Targetability and the Political-strategic Use of Grants. (2024). Etzerodt, Soren Frank ; Mau, Niels Jorgen. In: Munich Papers in Political Economy. RePEc:aiw:wpaper:34.

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2024Welfare Effects of Property Taxation. (2024). Löffler, Max ; Siegloch, Sebastian ; Loffler, Max. In: ECONtribute Discussion Papers Series. RePEc:ajk:ajkdps:331.

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2025Intergovernmental transfers and dynamic adjustment of subnational budgets. (2025). Puig, Jorge ; Vidal, Bautista ; Porto, Alberto. In: CEFIP, Working Papers. RePEc:akh:wcefip:049.

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2025Corrupt Voting: Information and Electoral Accountability. (2025). Zurita, Felipe ; Weinschelbaum, Federico ; Levine, David. In: Working Papers. RePEc:aoz:wpaper:362.

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2024Redistribution with Needs. (2024). Moreno-Ternero, Juan ; Martinez, Ricardo. In: Papers. RePEc:arx:papers:2402.02802.

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2024Domestic Competitive Balance and International Success: The Case of The Football Industry. (2024). Pawlowski, Tim ; Moreno-Ternero, Juan ; Weber, Shlomo. In: Papers. RePEc:arx:papers:2402.08396.

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2026A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302.

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2024The Rise of Health Economics: Transforming the Landscape of Economic Research. (2024). Karlsson, Martin ; Kifmann, Mathias ; Hammarfelt, Bjorn ; Gschwent, Lorenz. In: Papers. RePEc:arx:papers:2410.06313.

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2025Uncertainty, Single Crossing Property, and Stochastic Choice Data. (2025). Bhatt, Tanay Raj. In: Papers. RePEc:arx:papers:2504.03985.

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2025Replacement and Reputation. (2025). Kartik, Navin ; Pei, Harry ; Lipnowski, Elliot. In: Papers. RePEc:arx:papers:2512.13351.

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2026The economics of sportscast revenue sharing. (2026). Moreno-Ternero, Juan ; Bergantinos, Gustavo. In: Papers. RePEc:arx:papers:2601.02039.

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2025A dynamic model of authority in organizations. (2025). Faorster, Manuel ; Li, Bingbing. In: Center for Mathematical Economics Working Papers. RePEc:bie:wpaper:753.

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2024Pork barrel in Türkiye: Distributive politics in the allocation of public investments into Turkish electorates. (2024). Ulubasoglu, Mehmet ; Tulumce, Sevin Yarair ; Ulubaolu, Mehmet Ali. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:3:p:1289-1320.

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2024Spillover effects of fiscal decentralization on access to basic social services in Burkina Faso. (2024). Zallé, Oumarou ; Bakouan, Pousseni ; Zalle, Oumarou. In: Growth and Change. RePEc:bla:growch:v:55:y:2024:i:1:n:e12714.

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2024Redistribution with needs. (2024). Moreno-Ternero, Juan ; Martinez, Ricardo ; Morenoternero, Juan D ; Martnez, Ricardo. In: Journal of Public Economic Theory. RePEc:bla:jpbect:v:26:y:2024:i:1:n:e12683.

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2024Politics and income taxes: Progress and progressivity. (2024). Boyer, Pierre ; Berliant, Marcus. In: Journal of Public Economic Theory. RePEc:bla:jpbect:v:26:y:2024:i:4:n:e12704.

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2024Public Healthcare Financing during Counterinsurgency Efforts: Evidence from Colombia. (2024). Lordemus, Samuel ; Morenoserra, Rodrigo ; Kreif, Noemi. In: Oxford Bulletin of Economics and Statistics. RePEc:bla:obuest:v:86:y:2024:i:5:p:1230-1259.

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2024Evaluation of Rural Travel Constraints and Travel Burdens in the U.S. and in Rural Zero-Car Households. (2024). Grajdura, Sarah ; Lanzduret-Hernandez, Julia ; Espeland, Sierra ; Rowangould, Dana. In: Institute of Transportation Studies, Working Paper Series. RePEc:cdl:itsdav:qt3rc9f2bt.

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2024Fiscal Federalism in the 21st Century. (2024). Brülhart, Marius ; Agrawal, David ; Brulhart, Marius ; Brueckner, Jan K. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10951.

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2024Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Overesch, Michael ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087.

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2024Beyond the Centre: Tracing Decentralization’s Influence on Time-varying Fiscal Sustainability. (2024). Jalles, Joao ; Alves, José ; Afonso, Antonio ; Monteiro, Sofia. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11132.

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2024Skimming the Achieved? ⸻ Quantifying the Fiscal Incentives of the German Fiscal Equalization Scheme and Its Reforms since 1970. (2024). Feld, Lars ; Burret, Heiko T ; Bury, Yannick. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11293.

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2026Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future. (2026). Agrawal, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12470.

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2024Anreizwirkungen im kommunalen Finanzausgleich Sachsens: Die Kreisumlage im Fokus. (2024). Scheurer, Tim. In: ifo Dresden berichtet. RePEc:ces:ifodre:v:31:y:2024:i:03:p:14-18.

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2024Fiscal Rules and Market Discipline. (2024). Thysen, Heidi ; Ilzetzki, Ethan. In: Discussion Papers. RePEc:cfm:wpaper:2409.

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2026Fiscal federalism in India: Evidence from state revenues and transfers. (2026). Saxena, Swami ; Yadav, Bhavna ; Sharma, Sagar. In: International Journal of Business and Management (IJBM). RePEc:cwd:ijbmnz:v:5:y:2026:i:1:p:203-214.

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2025Replacement and Reputation. (2025). Pei, Harry ; Lipnowski, Elliot ; Kartik, Navin. In: Cowles Foundation Discussion Papers. RePEc:cwl:cwldpp:2483.

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2024Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro. In: Working Papers. RePEc:dbp:wpaper:011.

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2025Budget rollover and year-end spending in China: evidence from public procurement contracts. (2025). Guo, Yuchen ; Liang, Pinghan. In: China Economic Review. RePEc:eee:chieco:v:94:y:2025:i:pa:s1043951x25001804.

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2024A game-theoretic analysis of international tax compliance. (2024). Pulina, Giuseppe ; Pieretti, Patrice. In: Economic Modelling. RePEc:eee:ecmode:v:134:y:2024:i:c:s0264999324000464.

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2024FDI and income inequality in tax-haven countries: The relevance of tax pressure. (2024). Jardon, Carlos ; Martinez-Cobas, Xavier ; Soto, Gonzalo. In: Economic Systems. RePEc:eee:ecosys:v:48:y:2024:i:1:s0939362523001115.

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2024Persistence in power of long-lived parties. (2024). Delgado-Vega, Alvaro. In: European Economic Review. RePEc:eee:eecrev:v:163:y:2024:i:c:s0014292124000254.

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2025Vertical fiscal imbalance, green finance and climate change: Evidence on the spatial effects. (2025). Huang, Shiyu ; Zhou, Haiyang ; Wang, Zixuan ; Li, Zhihui ; Guan, Yonghao. In: International Review of Financial Analysis. RePEc:eee:finana:v:108:y:2025:i:pb:s1057521925007926.

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2024Maximal Condorcet domains. A further progress report. (2024). Puppe, Clemens ; Slinko, Arkadii. In: Games and Economic Behavior. RePEc:eee:gamebe:v:145:y:2024:i:c:p:426-450.

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2025Accountability in Markovian elections. (2025). Forand, Jean Guillaume ; Duggan, John. In: Games and Economic Behavior. RePEc:eee:gamebe:v:151:y:2025:i:c:p:183-217.

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2024Bureaucracy-business relationship, corruption and the implications for marketization. (2024). Xu, Xiaoshu ; Xie, Weisi ; Huang, Shaoqing. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:52:y:2024:i:3:p:634-644.

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2025Globalization of capital flows and the (in)disciplining of nations. (2025). Ghosal, Sayantan ; Mukand, Sharun W ; Blouin, Arthur. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:53:y:2025:i:1:p:209-226.

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2025Open-source information and repression. (2025). Oechslin, Manuel. In: Journal of Comparative Economics. RePEc:eee:jcecon:v:53:y:2025:i:4:p:1034-1048.

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2025Playing easy or playing hard to get: When and how to attract FDI. (2025). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:237:y:2025:i:c:s0167268125002562.

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2024“We have the right and we need better transportation”: Mobility, community, and connection of Latin American migrant workers in Vermont. (2024). Grajdura, Sarah ; Lanzduret-Hernandez, Julia ; Rowangould, Dana. In: Journal of Transport Geography. RePEc:eee:jotrge:v:118:y:2024:i:c:s096669232400156x.

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2024The territorial impacts of BlaBlaCar carpooling: Between metropolitan polarization, intermediate cities structuration, and rural services. (2024). Duroudier, Sylvestre ; Talandier, Magali ; Andr-Poyaud, Isabelle ; Ployon, Estelle ; Chardonnel, Sonia. In: Journal of Transport Geography. RePEc:eee:jotrge:v:121:y:2024:i:c:s0966692324002503.

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2025When digital disadvantage meets transport disadvantage: The association between smartphone-based mobility services and perceived transport disadvantage among the elderly. (2025). Hu, Yuchen ; Li, Zhixuan ; Zhang, Min ; Chang, Enyu. In: Journal of Transport Geography. RePEc:eee:jotrge:v:123:y:2025:i:c:s0966692325000109.

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2024Mayors’ promotion incentives and subnational-level GDP manipulation. (2024). Zhou, Qiyao ; Zeng, Jiangnan. In: Journal of Urban Economics. RePEc:eee:juecon:v:143:y:2024:i:c:s0094119024000494.

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2024Stable outcomes in simple cooperative games. (2024). Demange, Gabrielle. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:111:y:2024:i:c:s0304406824000223.

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2025On progressive tax systems with heterogeneous preferences. (2025). Carbonell-Nicolau, Oriol. In: Journal of Mathematical Economics. RePEc:eee:mateco:v:117:y:2025:i:c:s0304406825000151.

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2025Heterogeneity of institutions and model uncertainty in the income inequality nexus. (2025). Stengos, Thanasis ; Deniz, Pinar. In: European Journal of Political Economy. RePEc:eee:poleco:v:87:y:2025:i:c:s0176268025000308.

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2025Can term limits reduce political sabotage? Evidence from negative campaigning in gubernatorial races. (2025). Minchuk, Yizhaq ; Raveh, Ohad. In: European Journal of Political Economy. RePEc:eee:poleco:v:89:y:2025:i:c:s0176268025000849.

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2024Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities. (2024). Büttner, Thiess ; Poehnlein, Maximilian. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000847.

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2024No country for young people? The rise of anti-immigration politics in ageing societies. (2024). Dotti, Valerio. In: Journal of Public Economics. RePEc:eee:pubeco:v:238:y:2024:i:c:s004727272400135x.

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2025The influence of intergovernmental transfers on local taxes: Evidence from Switzerland. (2025). Mauri, Nicola ; Peter, Linus. In: Regional Science and Urban Economics. RePEc:eee:regeco:v:115:y:2025:i:c:s0166046225000705.

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2025Can fiscal transfers achieve both equity and efficiency: Evidence from Chinese counties. (2025). Hu, Yangmu ; Liu, Feng. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s105905602500749x.

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2024Beyond the centre: Tracing Decentralizations influence on time-varying fiscal sustainability. (2024). Jalles, Joao ; Afonso, Antonio ; Monteiro, Sofia ; Alves, Jos. In: International Review of Economics & Finance. RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024006543.

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2024A case for race and space in auto ownership modeling: A Los Angeles County study. (2024). Bills, Tierra ; Srisan, Tat. In: Transport Policy. RePEc:eee:trapol:v:154:y:2024:i:c:p:182-197.

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2024Effect of intergovernmental transfers on income and poverty rates: Evidence from the Philippines. (2024). Delas, Orelie Bathan ; Wong, Chun Yee ; Tang, Cheng-Tao. In: World Development. RePEc:eee:wdevel:v:173:y:2024:i:c:s0305750x23002383.

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2024Fiscal rules and market discipline. (2024). Thysen, Heidi ; Ilzetzki, Ethan. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:125402.

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2025Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies. (2025). Jamal, Usama. In: Thema Working Papers. RePEc:ema:worpap:2025-16.

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2024Negotiation for Transfer Prices under the Arms Length Principle. (2024). Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:24026.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas ; Hayato, Kato. In: Discussion papers. RePEc:eti:dpaper:24051.

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2025Determinants of the Financing Mechanisms of Decentralization in Togo. (2025). Aholou, Coffi Cyprien ; Pali, Essossinam ; Yatta, Franois Paul. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:4:p:178-:d:1621838.

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2025Toward Sustainable Development: The Impact of Green Fiscal Policy on Green Total Factor Productivity. (2025). Cheng, Bohui ; Zhang, Chenchu ; Luo, Peikai. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:3:p:1050-:d:1578590.

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2024Access to Loans and Local Development: Evidence from Brazilian Municipalities. (2024). Motta Café, Renata. In: IDB Publications (Working Papers). RePEc:idb:brikps:13819.

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2024Beyond the Centre: Tracing Decentralization’s Influence on Time-varying Fiscal Sustainability. (2024). Jalles, Joao ; Alves, José ; Afonso, Antonio ; Monteiro, Sofia. In: Working Papers REM. RePEc:ise:remwps:wp03242024.

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2024On the effects of intergovernmental grants: a survey. (2024). Martinez-Vazquez, Jorge ; Lago-Peñas, Santiago ; Lago-Peas, Santiago. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09816-7.

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2025Labor market consequences of antitax avoidance policies. (2025). Bilicka, Katarzyna. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09838-9.

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2024The electoral effect of pork barrel politics: evidence from England. (2024). Lattmann, Johannes. In: Public Choice. RePEc:kap:pubcho:v:201:y:2024:i:1:d:10.1007_s11127-024-01164-2.

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2024Socioeconomic differences in effect size: predicting commuting mode choice of migrants and locals using a light gradient boosting approach. (2024). Xiao, Longzhu ; Liu, Jixiang. In: Transportation. RePEc:kap:transp:v:51:y:2024:i:1:d:10.1007_s11116-022-10317-5.

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2024Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence. (2024). Veuger, Stan ; Clemens, Jeffrey. In: NBER Chapters. RePEc:nbr:nberch:14804.

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2024Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland. (2024). Krapf, Matthias ; Koethenbuerger, Marko ; Brulhart, Marius ; Schmidheiny, Kurt ; Staubli, David ; Parchet, Raphael. In: NBER Chapters. RePEc:nbr:nberch:14816.

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2025Distributional Impact of Indian GST based on the NSSOs Household Consumption Expenditure Survey of 2022-23.. (2025). Mukherjee, Sacchidananda. In: Working Papers. RePEc:npf:wpaper:25/430.

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2024Driving to Opportunity? Work and Car Access Among Low-Income Ride-Hail and Delivery Drivers. (2024). Brown, Anne. In: OSF Preprints. RePEc:osf:osfxxx:bdah6.

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2024Driving to Opportunity? Work and Car Access Among Low-Income Ride-Hail and Delivery Drivers. (2024). Brown, Anne. In: OSF Preprints. RePEc:osf:osfxxx:bdah6_v1.

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2024Invisible Rides: How Car-Less Americans Access Cars. (2024). Klein, Nicholas J ; Smart, Michael J ; Brown, Anne ; Howell, Amanda. In: SocArXiv. RePEc:osf:socarx:4ngtr.

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2024Invisible Rides: How Car-Less Americans Access Cars. (2024). Smart, Michael J ; Howell, Amanda ; Brown, Anne ; Klein, Nicholas J. In: SocArXiv. RePEc:osf:socarx:4ngtr_v1.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406.

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2025Fiscal Rules and Market Discipline. (2025). Thysen, Heidi Christina ; Ilzetzki, Ethan. In: IMF Economic Review. RePEc:pal:imfecr:v:73:y:2025:i:1:d:10.1057_s41308-024-00265-8.

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2024Politics and income taxes: progress and progressivity. (2024). Boyer, Pierre ; Berliant, Marcus. In: MPRA Paper. RePEc:pra:mprapa:120864.

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2024Information Quality, Disagreement and Political Polarisation. (2024). Suen, Richard M. H. ; Aytimur, Emre R. In: MPRA Paper. RePEc:pra:mprapa:121112.

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2024On the political economy of nonlinear income taxation. (2024). Berliant, Marcus ; Gouveia, Miguel. In: MPRA Paper. RePEc:pra:mprapa:121260.

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2024Information Quality, Disagreement and Political Polarisation. (2024). Suen, Richard M. H. ; Aytimur, Emre R. In: MPRA Paper. RePEc:pra:mprapa:122695.

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2025On the political economy of nonlinear income taxation. (2025). Berliant, Marcus ; Gouveia, Miguel. In: MPRA Paper. RePEc:pra:mprapa:123368.

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2025On the political economy of nonlinear income taxation. (2025). Berliant, Marcus ; Gouveia, Miguel. In: MPRA Paper. RePEc:pra:mprapa:126649.

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2024€œCompensate the Losers?€ Economic Policy and Partisan Realignment in the US. (2024). Naidu, Suresh ; Longuet-Marx, Nicolas ; Kuziemko, Ilyana. In: Working Papers. RePEc:pri:cepsud:321.

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2024A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516.

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2024Developments in risk and insurance economics: The past 50 years. (2024). Dionne, Georges ; Louberge, Henri. In: Working Papers. RePEc:ris:crcrmw:2024_001.

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2024Legislative redistricting and the partisan distribution of transportation expenditure. (2024). Melnik, Walter. In: Economics of Governance. RePEc:spr:ecogov:v:25:y:2024:i:1:d:10.1007_s10101-024-00308-w.

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2024Skimming the achieved? Quantifying the fiscal incentives of the German fiscal equalization scheme and its reforms since 1970. (2024). Feld, Lars ; Bury, Yannick ; Burret, Heiko T. In: Economics of Governance. RePEc:spr:ecogov:v:25:y:2024:i:3:d:10.1007_s10101-024-00316-w.

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2025Understanding the Vat Gap in the EU: Toward smarter tax policies. (2025). Christos, Karatairis. In: Business & Entrepreneurship Journal. RePEc:spt:busent:v:14:y:2025:i:1:f:14_1_2.

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2025Technological changes and countries’ tax policy design: Evidence from anti-tax avoidance rules. (2024). Schtt, Harm ; Jacob, Martin ; Bruehne, Alissa. In: Other publications TiSEM. RePEc:tiu:tiutis:748e1c3d-7b53-447d-9637-56ce5b3e5f03.

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2024Economic effects of tax avoidance and compliance. (2024). van der Geest, Jesse. In: Other publications TiSEM. RePEc:tiu:tiutis:aaca33bf-975d-4e21-9b5f-50e9384ce6e9.

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2025Les déterminants de la répartition des transferts fiscaux entre les collectivités territoriales décentralisées : le cas du Cameroun. (2025). Manga, Justin Romuald ; Onana, Simon Pierre. In: Region et Developpement. RePEc:tou:journl:v:61:y:2025:p:47-69.

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2025Corrupt Voting: Information and Electoral Accountability. (2025). Weinschelbaum, Federico ; Levine, David K ; Zurita, Felipe. In: Department of Economics Working Papers. RePEc:udt:wpecon:2025_08.

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2024Intended and unintended consequences of anti-avoidance rules: Evidence from Uganda. (2024). Waseem, Mazhar ; McNabb, Kyle ; Jamal, Usama ; Bashir, Muhammad. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2024-70.

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2024EU Money and Mayors: Does Cohesion Policy affect local electoral outcomes?. (2024). Di Cataldo, Marco ; Renzullo, Elena. In: Working Papers. RePEc:ven:wpaper:2024:02.

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2025Local government finance in Ireland: The four pillars of fiscal decentralisation. (2025). Gerard, Turley. In: Administration. RePEc:vrs:admini:v:73:y:2025:i:3:p:31-59:n:1002.

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2024Fiskalföderalismus in Deutschland – Was zu tun ist. (2024). Nadine, Riedel ; Martin, Simmler. In: Wirtschaftsdienst. RePEc:vrs:wirtsc:v:104:y:2024:i:11:p:747-753:n:1008.

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2024VAT Rate Structures in Theory and Practice. (2024). Arthur, Alastair Geoffrey. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10677.

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2025Privacy concerns in insurance markets: Implications for market equilibria and customer utility. (2025). Gemmo, Irina ; Browne, Mark J ; Grndl, Helmut. In: Canadian Journal of Economics/Revue canadienne d'économique. RePEc:wly:canjec:v:58:y:2025:i:2:p:484-514.

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2024A THEORY OF ECONOMIC DISINTEGRATION. (2024). Janeba, Eckhard ; Schulz, Karl. In: International Economic Review. RePEc:wly:iecrev:v:65:y:2024:i:1:p:353-392.

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More than 100 citations found, this list is not complete...

Works by Michael Smart:


YearTitleTypeCited
2003Corporate Lobbying and Commitment Failure in Capital Taxation In: American Economic Review.
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article31
2002Corporate Lobbying and Commitment Failure in Capital Taxation.(2002) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 31
paper
2019An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates In: American Economic Journal: Economic Policy.
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article11
2018An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates.(2018) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 11
paper
2012Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes? In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
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paper4
2016Taxing Consumption in Canada: Rates, Revenues, and Redistribution In: International Center for Public Policy Working Paper Series, at AYSPS, GSU.
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paper7
2006The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions In: Journal of Public Economic Theory.
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article181
2002The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions.(2002) In: CESifo Working Paper Series.
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This paper has nother version. Agregated cites: 181
paper
2014VAT in a Federal System: Lessons from Canada In: Public Budgeting & Finance.
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article1
1995A CGE Approach to Modelling Carbon Dioxide Emissions Control in Canada and the United States In: The World Economy.
[Full Text][Citation analysis]
article39
2009New Housing and the Harmonized Sales Tax: Lessons from Ontario In: C.D. Howe Institute Backgrounder.
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article6
2007Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax In: C.D. Howe Institute Commentary.
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article13
2009Travel In the ’Hood: Ethnic Neighborhoods and Mode Choice In: University of California Transportation Center, Working Papers.
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paper3
2012ACCESS Magazine Spring 2012 In: University of California Transportation Center, Working Papers.
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paper0
2012Thinking Outside the Bus In: University of California Transportation Center, Working Papers.
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paper1
2012Whats Youth Got to Do with It? Exploring the Travel Behavior of Teens and Young Adults In: University of California Transportation Center, Working Papers.
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paper22
2006Term Limits and Electoral Accountability In: CEP Discussion Papers.
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paper103
2004Term Limits and Electoral Accountability.(2004) In: CEPR Discussion Papers.
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This paper has nother version. Agregated cites: 103
paper
2013Term limits and electoral accountability.(2013) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 103
article
2006Term limits and electoral accountability.(2006) In: LSE Research Online Documents on Economics.
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This paper has nother version. Agregated cites: 103
paper
2013Term limits and electoral accountability.(2013) In: LSE Research Online Documents on Economics.
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This paper has nother version. Agregated cites: 103
paper
2004Term limits and electoral accountability.(2004) In: Economic History Working Papers.
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This paper has nother version. Agregated cites: 103
paper
2005Fiscal Restraints and Voter Welfare In: STICERD - Political Economy and Public Policy Paper Series.
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paper244
2007Fiscal restraints and voter welfare.(2007) In: Journal of Public Economics.
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This paper has nother version. Agregated cites: 244
article
2005Fiscal restraints and voter welfare.(2005) In: LSE Research Online Documents on Economics.
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This paper has nother version. Agregated cites: 244
paper
2005Regional Grants as Pork Barrel Politics In: CESifo Working Paper Series.
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paper39
2007Raising Taxes through Equalization In: CESifo Working Paper Series.
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paper66
2007Raising taxes through equalization.(2007) In: Canadian Journal of Economics.
[Citation analysis]
This paper has nother version. Agregated cites: 66
article
2007In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment In: CESifo Working Paper Series.
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paper193
2010In praise of tax havens: International tax planning and foreign direct investment.(2010) In: European Economic Review.
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This paper has nother version. Agregated cites: 193
article
2006In praise of tax havens: International tax planning and foreign direct investment.(2006) In: Working Papers.
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This paper has nother version. Agregated cites: 193
paper
2007Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany In: CESifo Working Paper Series.
[Full Text][Citation analysis]
paper104
2010Do fiscal transfers alleviate business tax competition? Evidence from Germany.(2010) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 104
article
2000Tax-Exempt Investors and the Asset Allocation Puzzle In: CESifo Working Paper Series.
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paper4
2002Tax-exempt investors and the asset allocation puzzle.(2002) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 4
article
1998Tax-exempt investors and the asset allocation puzzle.(1998) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 4
paper
2001Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada In: CESifo Working Paper Series.
[Full Text][Citation analysis]
paper254
2004Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada.(2004) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 254
article
2001Is Targeted Tax Competition Less Harmful than its Remedies? In: CESifo Working Paper Series.
[Full Text][Citation analysis]
paper117
2003Is Targeted Tax Competition Less Harmful Than Its Remedies?.(2003) In: International Tax and Public Finance.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 117
article
1998Taxation and Deadweight Loss in a System of Intergovernmental Transfers In: Canadian Journal of Economics.
[Full Text][Citation analysis]
article160
2005Tax credits, insurance, and the use of medical care In: Canadian Journal of Economics.
[Full Text][Citation analysis]
article6
2015Taxation and top incomes in Canada In: Canadian Journal of Economics.
[Full Text][Citation analysis]
article10
2014Taxation and Top Incomes in Canada.(2014) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 10
paper
2014Taxation and top incomes in Canada.(2014) In: CLSSRN working papers.
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This paper has nother version. Agregated cites: 10
paper
2011The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence In: SPP Research Papers.
[Full Text][Citation analysis]
article3
2012Departures from Neutrality in Canadas Goods and Services Tax In: SPP Research Papers.
[Full Text][Citation analysis]
article4
2013Tax Loss Utilization and Corporate Groups: A Policy Conundrum In: SPP Research Papers.
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article0
2015The Structure and Presentation of Provincial Budgets In: SPP Research Papers.
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article3
2002Intergovernmental transfers and municipal finance in Colombia In: Informes de Investigación.
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paper25
2004Transferencias intergubernamentales y finanzas municipales en Colombia In: Coyuntura Económica.
[Full Text][Citation analysis]
article0
2004Equalization and Stabilization In: Canadian Public Policy.
[Full Text][Citation analysis]
article12
2009The Economic Incidence of Replacing a Retail Sales Tax with a Value-Added Tax: Evidence from Canadian Experience In: Canadian Public Policy.
[Full Text][Citation analysis]
article22
2002Does Tax Competition Raise Voter Welfare? In: CEPR Discussion Papers.
[Full Text][Citation analysis]
paper44
2000Business Tax Lobbying In: Cahiers de recherche CREFE / CREFE Working Papers.
[Full Text][Citation analysis]
paper1
1996Majority voting with single-crossing preferences In: Journal of Public Economics.
[Full Text][Citation analysis]
article289
1999A simple proof of the efficiency of the poll tax In: Journal of Public Economics.
[Full Text][Citation analysis]
article2
1998A simple proof of the efficiency of the poll tax.(1998) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 2
paper
1999An empirical study of matching grants: the cap on CAP In: Journal of Public Economics.
[Full Text][Citation analysis]
article44
1998An empirical study of matching grants: The cap on CAP.(1998) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 44
paper
2010US immigrants and bicycling: Two-wheeled in Autopia In: Transport Policy.
[Full Text][Citation analysis]
article22
2002Intergovernmental Fiscal Transfers: International Lessons for Developing Countries In: World Development.
[Full Text][Citation analysis]
article130
2007Limited liability and the development of capital markets In: Working Papers (Old Series).
[Full Text][Citation analysis]
paper3
2008Fiscal Policy, Stabilization, and Growth: Prudence or Abstinence? In: IDB Publications (Books).
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book4
2010Electoral rules and incentive effects of fiscal transfers: evidence from Germany In: Working Papers.
[Full Text][Citation analysis]
paper2
2000Competitive Insurance Markets with Two Unobservables. In: International Economic Review.
[Citation analysis]
article68
1996Competitive Insurance Markets with Two Unobservables.(1996) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 68
paper
2013Introduction to the special issue on public finance, public debt and global recovery In: International Tax and Public Finance.
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article0
2002Editorial Announcement In: International Tax and Public Finance.
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article1
2002Reforming the Direct–Indirect Tax Mix In: International Tax and Public Finance.
[Full Text][Citation analysis]
article4
2002Editorial Note In: International Tax and Public Finance.
[Full Text][Citation analysis]
article1
2010Getting by with a little help from my friends…and family: immigrants and carpooling In: Transportation.
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article47
2012The Reform of Business Property Tax in Ontario: An Evaluation In: IMFG Papers.
[Full Text][Citation analysis]
paper4
2026Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms In: NBER Working Papers.
[Full Text][Citation analysis]
paper0
2003Tax Credits and the Use of Medical Care In: NBER Working Papers.
[Full Text][Citation analysis]
paper0
2009The Impact on Investment of Replacing a Retail Sales Tax With a Value-Added Tax: Evidence From Canadian Experience In: National Tax Journal.
[Full Text][Citation analysis]
article17
2013Study to quantify and analyse the VAT Gap in the EU-27 Member States In: CASE Network Reports.
[Full Text][Citation analysis]
paper10
2001Tax Policy and Tax Research in Canada In: The State of Economics in Canada: Festschrift in Honour of David Slater.
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chapter4
1996On limited liability and the development of capital markets: An historical analysis In: Working Papers.
[Full Text][Citation analysis]
paper1
1996Taxation incentives and deadweight loss in a system of intergovernmental transfers In: Working Papers.
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paper11
1997On the efficiency of uniform taxation in a many-consumer economy In: Working Papers.
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paper0
1998Flat tax reform In: Working Papers.
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paper3
2006Incentives for public investment under fiscal rules In: Policy Research Working Paper Series.
[Full Text][Citation analysis]
paper22
2013Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
[Full Text][Citation analysis]
paper0
2014Proportional influence? Electoral rules and special interest spending In: VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy.
[Full Text][Citation analysis]
paper3

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated March, 14 2025. Contact: CitEc Team