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

21

DOWNLOADS
Rank 21,667

SSRN RANKINGS

Top 21,667

in Total Papers Downloads

2,632

SSRN CITATIONS
Rank 48,512

SSRN RANKINGS

Top 48,512

in Total Papers Citations

2

CROSSREF CITATIONS

11

Scholarly Papers (21)

1.

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 441 (76,364)
Citation 3

Abstract:

Loading...

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

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 398 (86,213)

Abstract:

Loading...

corporations, limited liability, corporate veil

3.

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 390 (88,208)

Abstract:

Loading...

statute of limitations, breach of contract, continuing breach

4.

Piercing the Corporate Veil in Reverse: Comment on Yaiguaje v. Chevron Corporation

Canadian Business Law Journal, (2019), 62 C.B.L.J. 231.
Number of pages: 18 Posted: 22 Aug 2018 Last Revised: 20 Apr 2020
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 169 (205,379)

Abstract:

Loading...

Corporations, Piercing the Corporate Veil, Oppression Remedy, Canada, Tort Law, Yaiguaje v. Chevron Corporation

5.

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 153 (223,275)

Abstract:

Loading...

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

6.

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 136 (245,694)

Abstract:

Loading...

underground economy, informal economy, tax evasion, productivity

7.

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 107 (292,994)

Abstract:

Loading...

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

8.

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 92 (323,511)

Abstract:

Loading...

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

9.

Employment Class Actions and the Gig Economy in the US and UK, and Implications for Canada

Number of pages: 19 Posted: 17 Apr 2020
Alexandra Monkhouse and Peter S. Spiro
affiliation not provided to SSRN and University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 84 (344,895)

Abstract:

Loading...

gig economy, self-employment, independent contractor, employee, labor standard

10.

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 77 (360,260)

Abstract:

Loading...

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

11.

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 74 (368,438)

Abstract:

Loading...

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

12.

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 73 (371,208)

Abstract:

Loading...

productivity, Ontario, Canada, manufacturing, exchange rate

13.

The Common Law Treatment of Lost Wills

Estates, Trusts and Pensions Journal, Vol. 35, No. 2
Number of pages: 22 Posted: 01 Nov 2017 Last Revised: 08 Nov 2017
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 72 (374,081)

Abstract:

Loading...

estate law, lost will, estate litigation

14.

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 71 (376,976)

Abstract:

Loading...

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

15.

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 61 (408,018)

Abstract:

Loading...

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

16.

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 54 (432,439)

Abstract:

Loading...

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

17.

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 45 (467,300)

Abstract:

Loading...

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

18.

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 44 (471,498)

Abstract:

Loading...

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

19.

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 39 (493,613)

Abstract:

Loading...

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

20.

Overselling the Economic Efficiency Gains from Shifting the Tax Mix Towards Consumption Taxes

Public Finance and Management, Vol. 17, No. 3
Number of pages: 25 Posted: 19 Sep 2017
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 33 (522,501)

Abstract:

Loading...

consumption tax, value added tax, tax mix, Canada, British Columbia, income distribution, economic growth

21.

Judgment Creditors, Resulting Trusts, and the Matrimonial Home

Canadian Family Law Quarterly 35 (2016)
Number of pages: 18 Posted: 17 Apr 2020
Peter S. Spiro
University of Toronto - Mowat Centre for Policy Innovation, School of Public Policy and Governance
Downloads 19 (606,996)

Abstract:

Loading...

debtor, creditor, family property, matrimonial home, fraudulent conveyance, resulting trust