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Papers

ITP0301 Richard M. Bird. Managing the Reform Process.
ITP0302 Richard M. Bird. Administrative Dimensions of Tax Reform.
ITP0303 Pierre-Pascal Gendron, Gordon Anderson and Jack M. Mintz. Corporation Tax Asymmetries and Firm-Level Investment in Canada.
ITP0304 Richard M. Bird and Sally Wallace. Taxing Alcohol in Africa:
Reflections from International Experience.
ITP0305 Jack M. Mintz. Taxing Financial Activity.
ITP0306 Richard M. Bird. Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency.
ITP0307 Richard M. Bird and Sally Wallace. Is It Really So Hard to Tax the Hard-To-Tax? The Context and Role of Presumptive Taxes.
ITP0401 Richard M. Bird and Enid Slack. Fiscal Aspects of Metropolitan Governance.
ITP0402 Jack M. Mintz and Michael Smart. Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada.
ITP0403 Juan Camilo Chaparro, Michael Smart and Juan Gonzalo Zapata. Intergovernmental Transfers and Municipal Finance in Colombia.
ITP0404 Olga Lucia Acosta and Richard M. Bird. The Dilemma of Decentralization in Colombia.
ITP0405 Enid Slack and Richard M. Bird. The Fiscal Sustainability of the Greater Toronto Area.
ITP0406 Richard M. Bird and François Vaillancourt. Reconciling Diversity with Equality: The Role of Intergovernmental Fiscal Arrangements in Maintaining an Effective State in Canada.
ITP0407 Richard M. Bird and Thomas A. Wilson. A Tax Strategy for Ontario.
ITP0408 Jack M. Mintz and Thomas A. Wilson. Assessing Expenditure and Tax Reform Measures: A Review.
ITP0409 Richard M. Bird. Fiscal Federalism in Russia: A Canadian Perspective.
ITP0410 Jack M. Mintz. Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment.
ITP0411 Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler. Societal Institutions and Tax Effort in Developing Countries.
ITP0412 Duanjie Chen. Reformulating the Tax Incentive Program in Jordan: Analysis and Recommendations.
ITP0413 Richard M. Bird."Getting it Right: Financing Urban Development in China.
ITP0414 Kelly D. Edmiston and Richard M. Bird. Taxing Consumption in Jamaica: the GCT and SCT.
ITP0501 Mihir A. Desai, Alexander Dyck and Luigi Zingales. Theft and Taxes.
ITP0502 Richard M. Bird. Taxing Electronic Commerce: The End of the Beginning?
ITP0503 Richard M. Bird. VAT in Ukraine: An Interim Report.
ITP0504 Richard M. Bird and Francois Vaillancourt. Changing with the Times: Success, Failure and Inertia in Canadian Federal Arrangements, 1945-2002.
ITP0505 Richard M. Bird. Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions.
ITP0506 Richard M. Bird. Evaluating Public Expenditures: Does It Matter How They are Financed?
ITP0507 Enid Slack. Easing the Fiscal Restraints: New Revenue Tools in the City of Toronto Act.
ITP0508 Richard M. Bird and Eric M. Zolt. Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries.
ITP0509 Richard M. Bird and Robert D. Ebel. Subsidiarity, Solidarity, and Asymmetry.
ITP0510 François Vaillancourt and Richard M. Bird. The Interregional Incidence of Public Budgets in Federations: Measurement Issues, Evidence from Canada, and Policy Relevance.
ITP0511 Almos T. Tassonyi. Local Economic Development: Theory and the Ontario Experience.
ITP0512 François Vaillancourt and Richard M. Bird. Expenditure-Based Equalization Transfers.
ITP0513 Richard M. Bird and Joosung Jun. Earmarking in Theory and Korean Practice
ITP0514 Pierre-Pascal Gendron.Value-Added Tax Treatment of Public Sector Bodies and Non-Profit Organizations: A Developing Country Perspective
ITP0515 Christine C.P. Wong and Richard M.Bird.China's Fiscal System: A work in Progress
ITP0601 Richard M. Bird.Tax Incentives for Foreign Investment in Latin America and the Caribbean: Do They Need to be Harmonized?
ITP0602 Richard M.Bird and Pierre-Pascal Gendron. Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?
ITP0603 Enid Slack and Richard M. Cities in Canadian Federalism
ITP0604 Michael Smart and Richard M.Bird The GST Cut and Fiscal Imbalance
ITP0605 Enid Slack and Richard M.Bird Taxing Land and Property in Emerging Economies: Raising Revenue...and More?
ITP0606 Pierre-Pascal Gendron.Value-Added Tax Treatment of Financial Services: A Developing Country Perspective
ITP0607 Richard M. Bird, Jack M. Mintz and Thomas A. Wilson. Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience
ITP0608 Richard M. Bird and Enid Slack. The Role of the Property Tax in Financing Rural Local Governments in Developing Countries
ITP0701 Pierre Pascal Gendron. Value-Added Tax Treatment of Financial Services: An Assessment and Policy Proposal for Developing Countries
ITP0702 Richard Bird, Jorge Martinez-Vazquez and Benno Torgler. Tax Effort: The Impact of Corruption, Voice and Accountability
ITP0703 Richard Bird. Is a State VAT the Answer? What’s the Question?
ITP0706 Enid Slack, Almos Tassonyi, and Richard Bird. Reforming Ontario’s Property Tax System: A Never-Ending Story?
ITP0707 Richard M. Bird and Eric M. Zolt. Tax Policy in Emerging Countries