Timothy Edgar

Osgoode Hall Law School

Professor

4700 Keele Street

Toronto, Ontario M3J 1P3

Canada

SCHOLARLY PAPERS

11

DOWNLOADS
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SSRN RANKINGS

Top 24,422

in Total Papers Downloads

1,448

CITATIONS
Rank 36,182

SSRN RANKINGS

Top 36,182

in Total Papers Citations

5

Scholarly Papers (11)

1.

Foreign Direct Investment, Thin Capitalization, and the Interest Expense Deduction: A Policy Analysis

Canadian Tax Journal, Vol. 56, No. 4, pp. 803-869, 2008
Number of pages: 67 Posted: 25 Nov 2008 Last Revised: 26 May 2009
Timothy Edgar, Jonathan Farrar and Amin Mawani
Osgoode Hall Law School, York University - Schlich School of Business and York University - Department of Accounting
Downloads 483 (38,725)

Abstract:

Foreign Direct Investment, Thin Capitalization, Interest Expense Allocation

2.

The Search for Alternatives to Exempt Treatment of Financial Services Under a Value-Added Tax

GST IN RETROSPECT AND PROSPECT, pp. 123-154, Richard Krever and David White, eds., Thomson Brookers, 2007
Number of pages: 32 Posted: 26 May 2009
Timothy Edgar
Osgoode Hall Law School
Downloads 196 (106,818)

Abstract:

consumption taxes, exemptions, financial institutions, GST, VAT

3.

Financial Instability, Tax Policy, and the Tax Expenditure Concept

Southern Methodist University Law Review, Vol. 63, 2011
Number of pages: 85 Posted: 08 Oct 2009 Last Revised: 15 Dec 2010
Timothy Edgar
Osgoode Hall Law School
Downloads 186 (121,625)

Abstract:

tax policy, tax expenditures, financial instability, Minsky's financial instability hypothesis, dividend imputation, loss limitations

4.

Using the Income Tax System as Your Hedge Counterparty

Australian Tax Forum, Vol. 28, No. 2, Forthcoming 2013, Sydney Law School Research Paper No. 12/77
Number of pages: 60 Posted: 18 Jul 2012 Last Revised: 29 May 2013
Timothy Edgar and Amir Aghdaei
Osgoode Hall Law School and The University of Sydney Law School
Downloads 110 (183,094)

Abstract:

taxation and risk taking, after-tax hedging, asymmetric swap

5.

The Taxation of Financial Arrangements (TOFA) Legislation: Is There Work Left to be Done?

AUSTRALIAN BUSINESS TAX REFORM IN RETROSPECT AND PROSPECT, Chris Evans and Richard Krever, eds., Forthcoming
Number of pages: 26 Posted: 01 Oct 2009
Timothy Edgar
Osgoode Hall Law School
Downloads 93 (214,581)

Abstract:

financial instruments, debt-equity boundary, debt-derivative boundary, market-value accounting, hedge accounting

The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

Number of pages: 47 Posted: 16 Jul 2004
Timothy Edgar and Ewen McCann
Osgoode Hall Law School and Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law
Downloads 90 (228,703)
Citation 1

Abstract:

The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

eJournal of Tax Research, Vol. 4, No. 1, pp. 5-24, 2006
Posted: 18 Oct 2006
Ewen McCann and Timothy Edgar
Victoria University of Wellington - Taxation Research Group, School of Accounting and Commercial Law and Osgoode Hall Law School

Abstract:

tax, capital flow, tax policy, capital market, efficiency

7.

The Trouble with Income Trusts

Canadian Tax Journal, Vol. 52, No. 3, pp. 819-852, 2004
Number of pages: 34 Posted: 25 May 2009
Timothy Edgar
Osgoode Hall Law School
Downloads 58 (279,213)
Citation 4

Abstract:

Trusts, Debt-Equity, Buyouts, Debt, Equity

8.

Corrective Taxation, Leverage and Compensation in a Bloated Financial Sector

Virginia Tax Review (2014) Forthcoming
Number of pages: 39 Posted: 28 Oct 2013 Last Revised: 11 Nov 2013
Timothy Edgar
Osgoode Hall Law School
Downloads 52 (276,950)

Abstract:

corrective taxation, financial sector, leverage, compensation

9.

Interest Deductibility Restrictions - Expecting Too Much from REOP?

Canadian Tax Journal, Vol. 52, No. 4, pp. 1130-1172, 2004
Number of pages: 43 Posted: 25 May 2009
Timothy Edgar
Osgoode Hall Law School
Downloads 42 (314,808)

Abstract:

Interest Deductibility, Tax Shelters, Tax Avoidance, Losses

10.

Risk-Based Overrides of Share Ownership as Specific Anti-Avoidance Rules

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 2, 2015, p. 397, Osgoode Legal Studies Research Paper No. 13/2016
Posted: 23 Oct 2015 Last Revised: 19 Jan 2016
Timothy Edgar
Osgoode Hall Law School

Abstract:

Risk; tax avoidance; hedging; derivatives; shares; ownership

11.

Building a Better GAAR

Virginia Tax Review, Vol. 27, No. 4, 2008
Posted: 12 Sep 2007
Timothy Edgar
Osgoode Hall Law School

Abstract:

tax avoidance, general anti-avoidance rule