Peter S. Spiro

University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance

Executive Fellow

720 Spadina Avenue, Suite 218

Toronto, Ontario M5S 2T9

Canada

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 26,133

in Total Papers Downloads

1,339

CITATIONS
Rank 21,901

SSRN RANKINGS

Top 21,901

in Total Papers Citations

13

Scholarly Papers (16)

1.

Problems of Interpreting Statutes of Limitations in Cases of Continuing Breach of Contract

Canadian Business Law Journal, December 2013, Vol. 54, No. 3, 411-24.
Number of pages: 14 Posted: 11 May 2013 Last Revised: 04 Jul 2014
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 147 (107,365)

Abstract:

statute of limitations, breach of contract, continuing breach

2.

Clarifying the Rules for Piercing of the Corporate Veil

Number of pages: 21 Posted: 06 Dec 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 129 (132,398)

Abstract:

corporations, limited liability, corporate veil

3.

Evidence of a Post-GST Increase in the Underground Economy

Canadian Tax Journal 1993, Volume 41, Issue Number 2
Number of pages: 12 Posted: 17 Jun 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 107 (84,294)
Citation 12

Abstract:

underground economy, tax evasion, value added tax, Canada, GST, cash

4.

Challenges in Shifting Canadian Taxation Toward Consumption

Canadian Tax Journal (2014) 62:1, 1 - 39.
Number of pages: 42 Posted: 30 Dec 2013 Last Revised: 09 Mar 2014
Jonathan Rhys Kesselman and Peter S. Spiro
Simon Fraser University School of Public Policy and University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 73 (185,614)
Citation 1

Abstract:

Tax mix, consumption taxes, income taxes, tax reform, savings

5.

Can a Dividend Tax Credit Be Justified in a Small Open Economy?

Number of pages: 26 Posted: 24 May 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 64 (238,902)

Abstract:

taxation, dividends, dividend tax credit, Canada, income distribution

6.

A Sectoral Analysis of Ontario's Weak Productivity Growth

International Productivity Monitor, Number 26, Fall 2013
Number of pages: 16 Posted: 30 Apr 2013 Last Revised: 10 Dec 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 52 (288,820)

Abstract:

productivity, Ontario, Canada, manufacturing, exchange rate

7.

Equity Versus Efficiency in the Design of the Tax Mix

Number of pages: 27 Posted: 26 May 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 50 (277,150)

Abstract:

income tax, sales tax, consumption tax, income distribution, equity, labor supply, saving, productivity

8.

Narrowing the Gap between Regulatory and Criminal Offences in Canada

Number of pages: 21 Posted: 13 Dec 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 42 (266,174)

Abstract:

regulatory offences, Canada, strict liability, mens rea, industrial accidents, criminal negligence, corporate manslaughter

9.

The Social Discount Rate for Provincial Government Investment Projects

Discount Rates for the Evaluation of Public Private Partnerships, D. Burgess and G. P. Jenkins, eds., McGill-Queen's University Press, 2010
Number of pages: 13 Posted: 03 May 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 38 (332,787)

Abstract:

social discount rate, benefit cost analysis, infrastructure, investment, real interest rate, real return bond

10.

Informal Employment Contracts and the Battle over Retirement Benefits

Canadian Labour and Employment Law Journal, Vol. 19, no. 1, November 2015
Number of pages: 25 Posted: 22 Feb 2014 Last Revised: 28 Nov 2015
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 24 (359,162)

Abstract:

class actions, retirement benefits, breach of contract, employment law, consideration, efficiency wage

11.

Class Actions in Employment Related Disputes

The Canadian Class Action Review, Vol. 11, No.1, October 2015
Number of pages: 22 Posted: 14 Nov 2014 Last Revised: 27 Nov 2015
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 19 (352,220)

Abstract:

class actions, employment law, overtime, classifcation, certification, Canada, Canada Labour Code

12.

Tax Policy and the Underground Economy

Size, Causes and Consequences of the Underground Economy, Christopher Bajada and Friedrich Schneider, eds., Ashgate Publishing, 2005
Number of pages: 25 Posted: 27 May 2013
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 19 (345,405)

Abstract:

underground economy, informal economy, tax evasion, productivity

13.

Prepayment Penalties in Canadian Mortgage Law

University of Western Ontario Journal of Legal Studies, Forthcoming
Number of pages: 30 Posted: 17 Mar 2015
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 17 (362,782)

Abstract:

mortgage law, contract law, unconscionability, consumer protection, banking

14.

Improving the Effectiveness of Human Rights Law Against Age Discrimination in Hiring

Number of pages: 33 Posted: 08 Nov 2014
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 17 (342,214)

Abstract:

aging, age discrimination, human rights law, employment law, hiring, Canada, Charter of Rights and Freedoms, Equality, Human Rights Code, Ontario

15.

Canadian Mortgage Law and Prepayment Penalties

Western Journal of Legal Studies, Vol. 5, No. 4, 2015
Number of pages: 22 Posted: 13 Jun 2015 Last Revised: 15 Jun 2015
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 6 (409,880)

Abstract:

mortgages, mortgage penalties, prepayment clause, due on sale clause, penalty clauses, financial services, class actions, borrowing rates, enforceability of clauses, consumer protection, unconscionability real estate, consumer protection, imbalance in power, legislative protection, economics

16.

Tax Exemptions for Investment Income: Boon or Bane?

Mowat Research #143, February 2017; ISBN 978-1-77259-040-1
Number of pages: 58 Posted: 13 Feb 2017
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 0 (499,531)

Abstract:

tax expenditure, capital gains tax, dividend tax credit, registered retirement savings plan, income distribution, Canada