Richard M. Bird

affiliation not provided to SSRN

No Address Available

SCHOLARLY PAPERS

66

DOWNLOADS
Rank 2,120

SSRN RANKINGS

Top 2,120

in Total Papers Downloads

27,347

SSRN CITATIONS
Rank 6,034

SSRN RANKINGS

Top 6,034

in Total Papers Citations

102

CROSSREF CITATIONS

187

Scholarly Papers (66)

1.

Tax Challenges Facing Developing Countries

Institute for International Business Working Paper No. 9
Number of pages: 33 Posted: 31 Mar 2008
Richard M. Bird
affiliation not provided to SSRN
Downloads 3,186 (7,218)
Citation 15

Abstract:

Loading...

taxation, developing countries, political economy, institutions

2.

Redistribution Via Taxation: The Limited Role of the Personal Income Tax in Developing Countries

UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22
Number of pages: 72 Posted: 20 Sep 2005
Eric M. Zolt and Richard M. Bird
University of California, Los Angeles (UCLA) - School of Law and affiliation not provided to SSRN
Downloads 2,512 (10,469)
Citation 8

Abstract:

Loading...

redistribution, inequaltiy, personal income tax, developing countries, tax reform

3.

Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena

Number of pages: 76 Posted: 24 Apr 2009
Richard M. Bird
affiliation not provided to SSRN
Downloads 1,877 (16,619)
Citation 10

Abstract:

Loading...

taxation, economic development, tax rates, tax bases, tax administration, politics of taxation

4.

Technology and Taxation in Developing Countries: From Hand to Mouse

UCLA School of Law, Law-Econ Research Paper No. 08-07
Number of pages: 57 Posted: 24 Jan 2008 Last Revised: 06 Sep 2008
Richard M. Bird and Eric M. Zolt
affiliation not provided to SSRN and University of California, Los Angeles (UCLA) - School of Law
Downloads 1,257 (30,584)
Citation 9

Abstract:

Loading...

taxation, developing countries, tax administration, information technology

5.

Public Finance in Developing Countries

Rotman School of Management Working Paper No. 2111065
Number of pages: 31 Posted: 18 Jul 2012 Last Revised: 22 Oct 2012
Arindam Das-Gupta and Richard M. Bird
Goa Institute of Management and affiliation not provided to SSRN
Downloads 1,111 (36,521)
Citation 3

Abstract:

Loading...

public finance, fiscal advice, fiscal decentralization, taxation, globalization, non-tax revenue

6.

The Costs of VAT: A Review of the Literature

Case Network Reports No. 106/2012
Number of pages: 66 Posted: 16 Mar 2012 Last Revised: 04 May 2012
Luca Barbone, Richard M. Bird and Jaime Vázquez Caro
CASE - Center for Economic and Social Research, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 1,034 (40,461)
Citation 8

Abstract:

Loading...

Taxation, Subsidies, Revenue

7.

China's Fiscal System: A Work in Progress

Rotman School of Management Working Paper No. 07-11
Number of pages: 41 Posted: 15 Jan 2006
Richard M. Bird and Christine P.W. Wong
affiliation not provided to SSRN and University of Washington
Downloads 849 (53,310)
Citation 10

Abstract:

Loading...

China, intergovernmental finance, taxation, budget

8.

Tax Policy in Emerging Countries

Environment and Planning C: Government and Policy, Vol. 26, pp. 73-86, 2008, UCLA School of Law, Law-Econ Research Paper No. 08-18
Number of pages: 15 Posted: 28 Nov 2008
Eric M. Zolt and Richard M. Bird
University of California, Los Angeles (UCLA) - School of Law and affiliation not provided to SSRN
Downloads 662 (73,922)
Citation 3

Abstract:

Loading...

tax policies in emerging countries, tax structures, developing tax policies

9.

Urban Governance and Finance in India

Rotman School of Management Working Paper No. 1568858
Number of pages: 43 Posted: 11 Mar 2010
M. Govinda Rao and Richard M. Bird
National Institute of Public Finance and Policy and affiliation not provided to SSRN
Downloads 628 (78,998)
Citation 9

Abstract:

Loading...

India, Urban Public Finance, Urban Governance, Intergovernmental Fiscal Relations, Property Tax, Metropolitan Areas, Infrastructure Finance

10.

Sales Taxation in Canada: The GST-HST-QST-RST 'System'

Revision of paper present at American Tax Policy Institute Conference on Structuring a Federal VAT: Design and Coordination Issues, Washington, D.C., February 18-19, 2009
Number of pages: 53 Posted: 05 Jun 2009
Richard M. Bird and Pierre-Pascal Gendron
affiliation not provided to SSRN and Faculty of Business, Humber Institute of Technology & Advanced Learning
Downloads 620 (80,279)
Citation 10

Abstract:

Loading...

Canada, United States, Value-added tax, Retail sales tax, State taxes

11.

Dual Income Taxation and Developing Countries

Columbia Journal of Tax Law, Vol. 1, pp. 174-217, 2010, UCLA School of Law, Law-Econ Research Paper No. 10-07
Number of pages: 44 Posted: 29 May 2010
Richard M. Bird and Eric M. Zolt
affiliation not provided to SSRN and University of California, Los Angeles (UCLA) - School of Law
Downloads 609 (82,073)

Abstract:

Loading...

Dual income taxation, Flat taxes, Corporate taxation, Taxing business profits, Tax policy in developing countries

12.

Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue?

World Bank Policy Research Working Paper No. 7500
Number of pages: 35 Posted: 20 Apr 2016
Richard M. Bird
affiliation not provided to SSRN
Downloads 582 (86,938)
Citation 1

Abstract:

Loading...

Disease Control & Prevention, Government Policies, Youth and Governance, Tobacco Use and Control, National Governance, Public Health Promotion

13.

Societal Institutions and Tax Effort in Developing Countries

CREMA Working Paper No. 2004-21
Number of pages: 49 Posted: 07 Feb 2005
Richard M. Bird, Jorge Martinez-Vazquez and Benno Torgler
affiliation not provided to SSRN, Georgia State University - Andrew Young School of Policy Studies and Yale University - Yale Center for International and Area Studies
Downloads 562 (90,859)
Citation 26

Abstract:

Loading...

Tax effort, societal institutions, developing countries

14.

Global Taxes and International Taxation: Mirage and Reality

ICTD Working Paper 28, Rotman School of Management Working Paper No. 2587842
Number of pages: 56 Posted: 01 Apr 2015
Richard M. Bird
affiliation not provided to SSRN
Downloads 539 (95,757)
Citation 4

Abstract:

Loading...

global taxes; international taxation; taxes on finance; carbon taxes; international governance

Subnational Taxation in Developing Countries: A Review of the Literature

World Bank Policy Research Working Paper No. 5450
Number of pages: 60 Posted: 20 Apr 2016
Richard M. Bird
affiliation not provided to SSRN
Downloads 521 (98,704)
Citation 2

Abstract:

Loading...

Subnational Economic Development, Public Sector Economics, Taxation & Subsidies, Debt Markets, Public & Municipal Finance

Subnational Taxation in Developing Countries: A Review of the Literature

Journal of International Commerce, Economics and Policy (JICEP), World Scientific, 2011
Posted: 22 Aug 2011
Richard M. Bird
affiliation not provided to SSRN

Abstract:

Loading...

Fiscal decentralisation, subnational taxes, tax assignment

16.

Tax Assignment Revisited

Number of pages: 32 Posted: 29 Sep 2008
Richard M. Bird
affiliation not provided to SSRN
Downloads 512 (102,016)
Citation 6

Abstract:

Loading...

tax assignment, fiscal federalism, Musgrave, Brazil, India, China, Russia, Nigeria

17.

Subnational Taxes in Developing Countries: The Way Forward

Institute for International Business Working Paper No. 16
Number of pages: 36 Posted: 29 Sep 2008
Roy W. Bahl and Richard M. Bird
Georgia State University - Andrew Young School of Policy Studies and affiliation not provided to SSRN
Downloads 479 (110,598)
Citation 2

Abstract:

Loading...

local taxes, regional taxes, fiscal decentralization, developing countries

18.

Study to Quantify and Analyse the VAT Gap in the EU-27 Member States

CASE Network Reports No. 116/2013
Number of pages: 168 Posted: 11 Dec 2013
CASE - Center for Economic and Social Research, CASE - Center for Social and Economic Research, CPB Netherlands Bureau of Economic Policy Analysis, affiliation not provided to SSRN, CASE - Center for Social and Economic Research and University of Toronto - Department of Economics
Downloads 458 (116,608)
Citation 13

Abstract:

Loading...

Optimal Taxation, Efficiency, Incidence, Externalities, Redistributive Effects, Environmental Taxes and Subsidies, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies, Tax Evasion, Other Sources of Revenue, Other

19.

The Impact on Investment of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience

Number of pages: 27 Posted: 29 Sep 2008
Michael Smart and Richard M. Bird
University of Toronto - Department of Economics and affiliation not provided to SSRN
Downloads 439 (122,543)
Citation 7

Abstract:

Loading...

state taxes, sales tax, value-added tax, investment

20.

The GST/HST: Creating an Integrated Sales Tax in a Federal Country

Rotman School of Management Working Paper No. 2115620
Number of pages: 34 Posted: 24 Jul 2012
Richard M. Bird
affiliation not provided to SSRN
Downloads 396 (138,073)
Citation 6

Abstract:

Loading...

Canada, VAT, subnational taxes, intergovernmental fiscal relations

21.

VAT Gaps in Developing Countries: Measurement, Administration and Politics

Number of pages: 37 Posted: 07 Oct 2020
Pierre-Pascal Gendron and Richard M. Bird
KPMG Meijburg & Co. and affiliation not provided to SSRN
Downloads 392 (139,618)

Abstract:

Loading...

VAT, value-added tax, tax gap, tax policy, tax administration

22.

Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency

Number of pages: 57 Posted: 24 Apr 2009
Richard M. Bird
affiliation not provided to SSRN
Downloads 378 (145,508)
Citation 18

Abstract:

Loading...

taxation, Latin America, political equilibrium, equity, efficiency

23.

The Economic Incidence of Replacing a Retail Sales Tax by a Value-Added Tax: Evidence from Canadian Experience

Number of pages: 22 Posted: 29 Sep 2008 Last Revised: 03 Nov 2008
Michael Smart and Richard M. Bird
University of Toronto - Department of Economics and affiliation not provided to SSRN
Downloads 370 (149,001)
Citation 3

Abstract:

Loading...

tax incidence, sales tax, value-added tax, Canada

24.

VAT in a Federal System: Lessons from Canada

Rotman School of Management Working Paper No. 2115622
Number of pages: 29 Posted: 24 Jul 2012
Richard M. Bird and Michael Smart
affiliation not provided to SSRN and University of Toronto - Department of Economics
Downloads 354 (156,426)

Abstract:

Loading...

VAT, GST, Canada, dual VAT

25.

The Gst Cut and Fiscal Imbalance

Number of pages: 29 Posted: 13 Jul 2006
Michael Smart and Richard M. Bird
University of Toronto - Department of Economics and affiliation not provided to SSRN
Downloads 353 (156,908)
Citation 7

Abstract:

Loading...

Canada, GST, fiscal imbalance, retail sales tax

26.

Tax System Change and the Impact of Tax Research

Rotman School of Management Working Paper No. 1500018
Number of pages: 44 Posted: 05 Nov 2009
Richard M. Bird
affiliation not provided to SSRN
Downloads 322 (173,277)
Citation 1

Abstract:

Loading...

tax policy, tax research, developing countries, administration, political economy

27.

Is Decentralization 'Glue' or 'Solvent' for National Unity?

Number of pages: 43 Posted: 26 Jan 2010
University of Montreal, University of Montreal and affiliation not provided to SSRN
Downloads 317 (176,095)
Citation 2

Abstract:

Loading...

National Unity, Decentralization, Secession, Autonomy, Quebec, Scotland, Wales, Belgium, Spain

28.

Visibility and Accountability: Is Tax-Inclusive Pricing a Good Thing?

Number of pages: 20 Posted: 29 Dec 2009
Richard M. Bird
affiliation not provided to SSRN
Downloads 304 (183,996)
Citation 10

Abstract:

Loading...

tax visibility, tax-exclusive pricing, tax-inclusive pricing, sales tax

29.

Are Global Taxes Feasible?

Rotman School of Management Working Paper No. 3006175
Number of pages: 46 Posted: 10 Aug 2017 Last Revised: 21 Feb 2018
Richard M. Bird
affiliation not provided to SSRN
Downloads 291 (192,775)
Citation 2

Abstract:

Loading...

Global Tax, International Taxation, Financing International Organizations, Supranational Taxation, Tax Policy

30.

Intergovernmental Fiscal Relations and Poverty Alleviation in Viet Nam

Number of pages: 54 Posted: 20 Apr 2016
Richard M. Bird, Jennie I. Litvak and M. Govinda Rao
affiliation not provided to SSRN, World Bank - East Asia and Pacific Region and Institute of Social and Economic Change (ISEC)
Downloads 288 (194,824)
Citation 1

Abstract:

Loading...

31.

Tax Aspects of Canadian Fiscal Federalism

Number of pages: 47 Posted: 09 Oct 2010
Benjamin Alarie and Richard M. Bird
University of Toronto - Faculty of Law and affiliation not provided to SSRN
Downloads 277 (202,739)
Citation 2

Abstract:

Loading...

32.

Taxing Sugary Drinks

Number of pages: 45 Posted: 10 Aug 2020
Roy W. Bahl and Richard M. Bird
Georgia State University - Andrew Young School of Policy Studies and affiliation not provided to SSRN
Downloads 272 (207,275)
Citation 1

Abstract:

Loading...

excises, soft drinks, internalizes, externalities, earmarking, public health

33.

The BBLR Approach to Tax Reform in Emerging Countries

Number of pages: 28 Posted: 29 Sep 2008
Richard M. Bird
affiliation not provided to SSRN
Downloads 269 (208,806)
Citation 8

Abstract:

Loading...

tax reform, tax bases, tax rates, tax administration

34.

Rethinking Subnational Taxes: A New Look at Tax Assignment

IMF Working Paper No. 99/165
Number of pages: 54 Posted: 10 Feb 2006
Richard M. Bird
affiliation not provided to SSRN
Downloads 259 (216,810)

Abstract:

Loading...

Tax assignment, Subnational taxes, Local business taxes, Regional governments

35.

Assigning State Taxes in a Federal Country: The Case of Australia

Number of pages: 47 Posted: 18 Jul 2009 Last Revised: 21 Jul 2009
Richard M. Bird and Michael Smart
affiliation not provided to SSRN and University of Toronto - Department of Economics
Downloads 256 (219,314)
Citation 6

Abstract:

Loading...

Australia, state taxes, intergovernmental transfers, fiscal federalism

36.

Financing Infrastructure: Who Should Pay?

Rotman School of Management Working Paper No. 3083743
Number of pages: 17 Posted: 07 Dec 2017
Richard M. Bird and Enid Slack
affiliation not provided to SSRN and University of Toronto Munk Centre for International Studies
Downloads 237 (236,617)
Citation 2

Abstract:

Loading...

Infrastructure, User Charges

37.

Fiscal Reform and Rural Public Finance in China

Rotman School of Management Working Paper No. 1498776
Number of pages: 27 Posted: 04 Nov 2009
Richard M. Bird, Loren Brandt, Scott Rozelle and Linxiu Zhang
affiliation not provided to SSRN, University of Toronto - Department of Economics, University of California, Davis - Department of Agricultural and Resource Economics and Chinese Academy of Sciences - Center for Chinese Agricultural Policy
Downloads 234 (239,534)
Citation 1

Abstract:

Loading...

China, rural sector, villages, townships, local taxes, fees, intergovernmental

38.

Taxation and Inequality in Canada and the United States: Two Stories or One?

52 Osgoode Hall Law Journal 401 (2015), UCLA School of Law, Law-Econ Research Paper No. 15-15, Rotman School of Management Working Paper No. 2652902
Number of pages: 28 Posted: 30 Aug 2015
Richard M. Bird and Eric M. Zolt
affiliation not provided to SSRN and University of California, Los Angeles (UCLA) - School of Law
Downloads 230 (243,496)

Abstract:

Loading...

income inequality, taxation, tax systems in Canada and the U.S., tax policies

39.

International Tax Sharing: Can the Dream become Reality?

Number of pages: 23 Posted: 30 Jul 2019
Richard M. Bird and Jack Mintz
affiliation not provided to SSRN and University of Calgary - The School of Public Policy
Downloads 215 (259,514)
Citation 1

Abstract:

Loading...

international tax, corporate tax, international cooperation, federal finance

40.

Taxation, Inequality and Fiscal Contracting in the Americas

UCLA School of Law, Law-Econ Research Paper No. 13-14, Rotman School of Management Working Paper No. 2321868
Number of pages: 38 Posted: 13 Sep 2013
Richard M. Bird and Eric M. Zolt
affiliation not provided to SSRN and University of California, Los Angeles (UCLA) - School of Law
Downloads 208 (267,640)

Abstract:

Loading...

Fiscal redistribution, taxation, inequality, fiscal contract, Latin America, United States

41.

Local Government Finance: Trends and Questions

Number of pages: 24 Posted: 17 Aug 2010
Richard M. Bird
affiliation not provided to SSRN
Downloads 206 (269,995)
Citation 1

Abstract:

Loading...

Local Finance, International Comparisons, Models of Local Finance

42.

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Rotman School of Management Working Paper No. 2694651
Number of pages: 27 Posted: 25 Nov 2015
Richard M. Bird
affiliation not provided to SSRN
Downloads 196 (282,414)
Citation 6

Abstract:

Loading...

fiscal decentralization, tax administration, Canada, China, Germany, Spain

43.

Earmarked Grants and Accountability in Government

Rotman School of Management Working Paper No. 1498775
Number of pages: 26 Posted: 03 Nov 2009
Richard M. Bird and Michael Smart
affiliation not provided to SSRN and University of Toronto - Department of Economics
Downloads 195 (283,730)
Citation 2

Abstract:

Loading...

grants, grants, earmarking, accountability, fiscal federalism, intergovernmental transfers

44.

Taxing Consumption in Canada: Rates, Revenues, and Redistribution

Number of pages: 28 Posted: 15 Mar 2016
Richard M. Bird and Michael Smart
affiliation not provided to SSRN and University of Toronto - Department of Economics
Downloads 193 (286,379)
Citation 3

Abstract:

Loading...

sales tax, excise tax, value-added tax, incidence, progressivity

45.

Fiscal Contracting in Latin America

World Development, Vol. 67, pp. 323, 2015, UCLA School of Law, Law-Econ Research Paper No. 14-13, Rotman School of Management Working Paper No. 2496576
Number of pages: 13 Posted: 17 Sep 2014 Last Revised: 20 Mar 2015
Richard M. Bird and Eric M. Zolt
affiliation not provided to SSRN and University of California, Los Angeles (UCLA) - School of Law
Downloads 188 (293,344)
Citation 1

Abstract:

Loading...

Fiscal redistribution, taxation, inequality, fiscal contracting, middle class, Latin America

46.

Vat in Ukraine: An Interim Report

Rotman School of Management Working Paper No. 07-12
Number of pages: 23 Posted: 17 Jan 2006
Richard M. Bird
affiliation not provided to SSRN
Downloads 186 (296,111)
Citation 1

Abstract:

Loading...

value-added tax, Ukraine, transitional countries

47.

Local Taxes and Local Expenditures in Developing Countries: Strengthening the Wicksellian Connection

Rotman School of Management Working Paper No. 2423519
Number of pages: 29 Posted: 24 Apr 2014
Richard M. Bird and Enid Slack
affiliation not provided to SSRN and University of Toronto Munk Centre for International Studies
Downloads 182 (301,868)
Citation 2

Abstract:

Loading...

decentralization; local finance; benefit principle; user charges

48.

Taxation and Development: What Have We Learned from Fifty Years of Research?

ICTD Research in Brief, Issue 1, October 2013, Rotman School of Management Working Paper No. 2437489
Number of pages: 2 Posted: 17 May 2014
Richard M. Bird
affiliation not provided to SSRN
Downloads 171 (318,900)
Citation 2

Abstract:

Loading...

taxation in developing countries; tax research and tax policy; economics; politics and administration of taxation; Research in Brief

49.

Why We Should But Don't Pay the Right Prices for Urban Infrastructure

Rotman School of Management Working Paper No. 2909873
Number of pages: 30 Posted: 02 Feb 2017
Richard M. Bird
affiliation not provided to SSRN
Downloads 158 (341,180)

Abstract:

Loading...

user charges, infrastructure finance, benefit principle, local taxation, public-private partnerships

50.

The Corporate Income Tax in Canada: Does Its Past Foretell Its Future?

SPP Research Papers, Volume 9, Issue 38, December 2016 , Rotman School of Management Working Paper No. 2896985
Number of pages: 36 Posted: 11 Jan 2017
Richard M. Bird and Thomas A. Wilson
affiliation not provided to SSRN and University of Toronto - Department of Economics
Downloads 154 (348,590)
Citation 1

Abstract:

Loading...

Corporate Tax, Corporate Tax Rate, Effective Tax Rate

51.

Reflections on Assessing Urban Fiscal Health

Rotman School of Management Working Paper No. 2423000
Number of pages: 33 Posted: 10 Apr 2014
Richard M. Bird
affiliation not provided to SSRN
Downloads 137 (382,601)
Citation 1

Abstract:

Loading...

fiscal health, fiscal sustainability, local finance, cities

52.

The Spending Power in Federal Countries

Number of pages: 24 Posted: 30 Dec 2009
Richard M. Bird
affiliation not provided to SSRN
Downloads 134 (389,426)

Abstract:

Loading...

federal-state relations, Canada, United States, Germany, Australia, Switzerland

53.

VATs in Federations and Common Markets

Rotman School of Management Working Paper No. 2115616
Number of pages: 36 Posted: 24 Jul 2012 Last Revised: 08 Oct 2012
Richard M. Bird
affiliation not provided to SSRN
Downloads 110 (451,983)

Abstract:

Loading...

VAT, regional VAT, Brazil, India, Canada, European Union

54.

Policy Forum: Equalization and Canada's Fiscal Constitution — The Tie That Binds?

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 4, 2018
Number of pages: 24 Posted: 28 Jan 2019
Richard M. Bird
affiliation not provided to SSRN
Downloads 102 (477,124)

Abstract:

Loading...

Equalization, Fiscal, Constitution, Federal-Provincial, Transfer Payments

55.

Financing Regional Public Transit in Ontario: The Case for Strengthening the Wicksellian Connection

Rotman School of Management Working Paper No. 2642438
Number of pages: 27 Posted: 13 Aug 2015
Enid Slack and Richard M. Bird
University of Toronto Munk Centre for International Studies and affiliation not provided to SSRN
Downloads 90 (517,645)

Abstract:

Loading...

infrastructure finance, urban transit, linking expenditures and revenues

56.

What Have We Learned from Fifty Years of Research?

ICTD Working Paper 1, Rotman School of Management Working Paper No. 2408527
Number of pages: 21 Posted: 15 Mar 2014
Richard M. Bird
affiliation not provided to SSRN
Downloads 88 (524,945)
Citation 1

Abstract:

Loading...

ICTD, Taxation in Developing Countries, Tax Research and Tax Policy, Economics, Politics

57.

Who Should Pay for Infrastructure?

Regulation, Vol. 41, No. 1, Spring 2018, Rotman School of Management Working Paper No. 3147198
Number of pages: 6 Posted: 27 Mar 2018
Richard M. Bird and Enid Slack
affiliation not provided to SSRN and University of Toronto Munk Centre for International Studies
Downloads 87 (528,613)

Abstract:

Loading...

infrastructure, user fees, user charges, general taxation, public investment

The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument

Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 623-642
Number of pages: 20 Posted: 21 Oct 2019
Richard M. Bird
affiliation not provided to SSRN
Downloads 41 (785,246)

Abstract:

Loading...

Canada, tax policy, income taxes, income redistribution

The Income Tax in an Uncertain World: Pillar, Symbol, and Instrument

Conference, Osgoode Hall Law School and the Canadian Tax Foundation in Toronto, February 2019.
Number of pages: 22 Posted: 02 Aug 2019
Richard M. Bird
affiliation not provided to SSRN
Downloads 36 (824,438)

Abstract:

Loading...

Canada; tax policy; income taxes; income redistribution

59.

Equalization and Canada’s Fiscal Constitution: The Tie That Binds?

Number of pages: 31 Posted: 31 Oct 2018
Richard M. Bird
affiliation not provided to SSRN
Downloads 34 (818,002)
Citation 1

Abstract:

Loading...

Canada, Equalization, Fiscal Constitution, Federal-Provincial Relations

60.

Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution

Canadian Tax Journal, 2016, Vol. 64, No. 2, p. 417, Rotman School of Management Working Paper No. 2909918
Posted: 02 Feb 2017
Richard M. Bird and Michael Smart
affiliation not provided to SSRN and University of Toronto - Department of Economics

Abstract:

Loading...

sales taxes, excise taxes, rates, revenue, incidence, redistribution

61.

Sales Taxes in Canada: The GSTt-HST-QST-RST Systems

Tax Law Review, Vol. 63, No. 3, 2010
Posted: 01 Sep 2010
Richard M. Bird and Pierre-Pascal Gendron
affiliation not provided to SSRN and Faculty of Business, Humber Institute of Technology & Advanced Learning

Abstract:

Loading...

VAT

62.

Is a State VAT the Answer? What is the Question?

State Tax Notes, Vol. 45, No. 13, September 24, 2007
Posted: 21 Sep 2007
Richard M. Bird
affiliation not provided to SSRN

Abstract:

Loading...

63.

Taxing Sales Twice: International Experience with Multilevel Sales Taxes

State Tax Notes, Vol. 37, No. 11, September 12, 2005
Posted: 09 Sep 2005
Richard M. Bird
affiliation not provided to SSRN

Abstract:

Loading...

64.

A New Look at Local Business Taxes

Posted: 30 May 2005
Richard M. Bird
affiliation not provided to SSRN

Abstract:

Loading...

65.

Cvat, Vivat, and Dual Vat: Vertical 'Sharing' and Interstate Trade

Posted: 11 Mar 2002
Richard M. Bird and Pierre-Pascal Gendron
affiliation not provided to SSRN and KPMG Meijburg & Co.

Abstract:

Loading...

VAT, cross-border trade, sub-national sales taxes

66.

Dual Vats and Cross-Border Trade: Two Problems, One Solution?

International Tax and Public Finance, Vol. 5, No. 3, 1998
Posted: 24 Apr 1998
Richard M. Bird and Pierre-Pascal Gendron
affiliation not provided to SSRN and KPMG Meijburg & Co.

Abstract:

Loading...