Browsing All of EconStor by Author Smart, Michael
Showing results 1 to 17 of 17
Year of Publication | Title | Author(s) |
2000 | Tax-Exempt Investors and the Asset Allocation Puzzle | Mintz, Jack; Smart, Michael |
2001 | Is Targeted Tax Competition Less Harmful than its Remedies? | Janeba, Eckhard; Smart, Michael |
2001 | Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada | Mintz, Jack; Smart, Michael |
2002 | The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions | Bucovetsky, Sam; Smart, Michael |
2002 | Corporate Lobbying and Commitment Failure in Capital Taxation | Marceau, Nicolas; Smart, Michael |
2005 | Regional grants as pork barrel politics | Milligan, Kevin; Smart, Michael |
2007 | In praise of tax havens: international tax planning and foreign direct investment | Hong, Qing; Smart, Michael |
2007 | Raising taxes through equalization | Smart, Michael |
2007 | Do fiscal transfers alleviate business tax competition?: evidence from Germany | Egger, Peter; Koethenbuerger, Marko; Smart, Michael |
2013 | Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities | Köthenbürger, Marko; Egger, Peter; Smart, Michael |
2013 | Study to quantify and analyse the VAT gap in the EU-27 member states | Barbone, Luca; Belkindas, Misha; Bettendorf, Leon; Bird, Richard M.; Bonch-Osmolovsky, Mikhail; Smart, Michael |
2014 | Proportional influence? Electoral rules and special interest spending | Köthenbürger, Marko; Egger, Peter; Smart, Michael |
2018 | An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates | Kevin, Milligan; Smart, Michael |
2019 | VAT Compliance, Trade, and Institutions | Morrow, Peter; Smart, Michael; Swistak, Artur |
2023 | The Employment Effects of a Pandemic Wage Subsidy | Smart, Michael; Kronberg, Matthew; Lesica, Josip; Leung, Danny; Liu, Huju |
2025 | Distributionally Sensitive Cost-Benefit Analysis | Boadway, Robin; Smart, Michael |
2025 | Is the Elasticity of Taxable Income Mostly an Income Effect? | Dufour, Xavier; Michaud, Pierre-Carl; Smart, Michael |