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Fiscal restraints and voter welfare
Besley, Timothy; Smart, Michael - In: Journal of public economics 91 (2007) 3/4, pp. 755-773
Persistent link: https://www.econbiz.de/10003428610
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Raising taxes through equalization
Smart, Michael - In: The Canadian journal of economics 40 (2007) 4, pp. 1188-1212
Persistent link: https://www.econbiz.de/10003595487
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Equalization and stabilization
Smart, Michael - In: Canadian public policy : a journal for the discussion … 30 (2004) 2, pp. 195-208
Persistent link: https://www.econbiz.de/10002159465
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Reforming the direct-indirect tax mix
Smart, Michael - In: International tax and public finance 9 (2002) 2, pp. 143-155
Persistent link: https://www.econbiz.de/10001661144
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Taxation and deadweight loss in a system of intergovernmental transfers
Smart, Michael - In: The Canadian journal of economics 31 (1998) 1, pp. 189-206
Persistent link: https://www.econbiz.de/10001238792
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A simple proof of the efficiency of the poll tax
Smart, Michael - In: Journal of public economics 71 (1999) 3, pp. 459-465
Persistent link: https://www.econbiz.de/10001352955
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Small business taxation and income inequality : the view from Canada
Smart, Michael - In: National tax journal 74 (2021) 2, pp. 493-512
Persistent link: https://www.econbiz.de/10012548887
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Optimal reimbursement health insurance and the theory of Ramsey taxation
Besley, Timothy - In: Journal of health economics 7 (1988) 4, pp. 321-336
Persistent link: https://www.econbiz.de/10001067993
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The impact on investment of replacing a retail sales tax with a value-added tax: evidence from Canadian experience
Smart, Michael; Bird, Richard M. - In: National tax journal 62 (2009) 4, pp. 591-609
Persistent link: https://www.econbiz.de/10003936697
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The efficiency consequences of local revenue equalization : tax competition and tax distortions
Bucovetsky, Sam; Smart, Michael - In: Journal of public economic theory 8 (2006) 1, pp. 119-144
Persistent link: https://www.econbiz.de/10003300767