CESifo Research Network Fellow

Michael Smart

University of Toronto
Department of Economics
150 St. George Str., M5S 3G7, Toronto, Canada, ON

Affiliated Research Network Area

Public Economics

Fields of Interest

  • Public Economics

Other Activities

Co-Director, Finances of the Nation

CESifo Working Papers

The Employment Effects of a Pandemic Wage Subsidy

Michael Smart, Matthew Kronberg, Josip Lesica, Danny Leung, Huju Liu
CESifo, Munich, 2023
CESifo Working Paper No. 10218

VAT Compliance, Trade, and Institutions

Peter Morrow, Michael Smart, Artur Swistak
CESifo, Munich, 2019
CESifo Working Paper No. 7780

An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates

Milligan Kevin, Michael Smart
CESifo, Munich, 2018
CESifo Working Paper No. 7043

Do Fiscal Transfers Alleviate Business Tax Competition? Evidence from Germany

Peter Egger, Marko Köthenbürger, Michael Smart
CESifo, Munich, 2007
CESifo Working Paper No. 1955

In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment

Qing Hong, Michael Smart
CESifo, Munich, 2007
CESifo Working Paper No. 1942

Raising Taxes through Equalization

Michael Smart
CESifo, Munich, 2007
CESifo Working Paper No. 1926

Regional Grants as Pork Barrel Politics

Kevin Milligan, Michael Smart
CESifo, Munich, 2005
CESifo Working Paper No. 1453

The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions

Sam Bucovetsky, Michael Smart
CESifo, Munich, 2002
CESifo Working Paper No. 767

Corporate Lobbying and Commitment Failure in Capital Taxation

Nicolas Marceau, Michael Smart
CESifo, Munich, 2002
CESifo Working Paper No. 676

Is Targeted Tax Competition Less Harmful than its Remedies?

Eckhard Janeba, Michael Smart
CESifo, Munich, 2001
CESifo Working Paper No. 590

Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada

Jack Mintz, Michael Smart
CESifo, Munich, 2001
CESifo Working Paper No. 554

Tax-Exempt Investors and the Asset Allocation Puzzle

Jack Mintz, Michael Smart
CESifo, Munich, 2000
CESifo Working Paper No. 242