Smart, Michael, Canada

• The School of Public Policy Publications Vol. 4 (2011) - Research Papers
  The Impact of Sales Tax Reform on Ontario Consumers: A First Look at the Evidence
  Abstract  PDF
• The School of Public Policy Publications Vol. 5 (2012) - Research Papers
  Departures From Neutrality in Canada’s Goods and Services Tax
  Abstract  PDF
• The School of Public Policy Publications Vol. 14 No. 1 (2021) - Briefing Papers
  Allocating taxable income for provincial corporate income taxation in Canada, 2015-2017: practice and analysis
  Abstract  PDF
• The School of Public Policy Publications Vol. 6 (2013) - Research Papers
  Tax Loss Utilization and Corporate Groups: A Policy Conundrum
  Abstract  PDF
• The School of Public Policy Publications Vol. 8 (2015) - Research Papers
  The Structure and Presentation of Provincial Budgets
  Abstract  PDF