Discussion papers

Paper No.

1. Richard M. Bird, David B. Perry and Thomas A. Wilson. "Tax Reform in Canada: A Decade of Change and Future Prospects. November 1994." (73 pages)
2. Rosanne Altshuler and Jack M. Mintz. "U.S. Interest Allocation Rules: Effects and Policy. February 1995." (40 pages)
3. Amaresh Bagchi, Richard Bird and Arindam Das-Gupta. "An Economic Approach to Tax Administration Reform." November 1995. (126 pages)
4. Duanjie Chen. "Enterprise Taxation and Regional Capital Formation in China." January 1996. (34 pages)
5. Jack M. Mintz and Thomas Tsiopoulos. "Latin American Taxation of Foreign Direct Investment in a Global Economy." January 1996. (50 pages)
6. David B. Perry; Pierre-Pascal Gendron, Jack M. Mintz, and Thomas A. Wilson; Richard M. Bird and Duanjie Chen. "Essays on Fiscal Federalism and Federal Finance in Canada." July 1996. (73 pages)
7. Carlo Perroni and Kimberley A. Scharf. "Tiebout with Politics: Capital Tax Competition and Constitutional Choices." August 1996. (32 pages)
8. Michael Smart and Richard Bird. "Federal Fiscal Arrangements in Canada: An Analysis of Incentives." November 1996. (17 pages)
9. Kenneth J. McKenzie, Jack M. Mintz and Kimberley A. Scharf. "Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach." February 1997. (46 pages)
10. Richard M. Bird and J. Scott Wilkie. "Source Vs. Residence-Based Taxation in the European Union: The Wrong Question?" May 1997. (32 pages)
11. Richard M. Bird and Francois Vaillancourt. "Fiscal Decentralization in Developing Countries: An Overview and Perspective." June 1997 (43 pages)
12. Richard M. Bird and Duan-jie Chen."Intergovernmental Fiscal Relations in China in International Perspective." July 1997 (38 pages)
13. Richard M. Bird and Pierre-Pascal Gendron. "Dual VATs and Cross-Border Trade: A Review of International Experience." October 1997 (28 pages)