Lindsay M. Tedds

University of Calgary - The School of Public Policy

Calgary, Alberta

Canada

University of Calgary - Department of Economics

University Drive

Calgary, Alberta T2N 1N4

Canada

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 30,942

SSRN RANKINGS

Top 30,942

in Total Papers Downloads

1,686

SSRN CITATIONS
Rank 19,760

SSRN RANKINGS

Top 19,760

in Total Papers Citations

12

CROSSREF CITATIONS

36

Ideas:
“  Designing and implementing a basic income in BC.  ”

Scholarly Papers (30)

1.

Backdating, Tax Evasion, and the Unintended Consequences of Canadian Tax Reform

Tax Notes International, Vol. 59, No. 9, p. 671, 2010
Number of pages: 22 Posted: 11 Apr 2010 Last Revised: 21 Feb 2011
Ryan A. Compton, Daniel Sandler and Lindsay M. Tedds
University of Manitoba, University of Western Ontario - Faculty of Law and University of Calgary - The School of Public Policy
Downloads 162 (204,179)
Citation 1

Abstract:

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Employee compensation, stock options, personal income tax

2.

The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the 'Missing Link' of Implementation

Canadian Public Policy, Vol. 37, No. 4
Number of pages: 53 Posted: 26 Jun 2010 Last Revised: 16 Feb 2012
Catherine E. Althaus, Lindsay M. Tedds and Allen McAvoy
School of Public Administration, University of Calgary - The School of Public Policy and affiliation not provided to SSRN
Downloads 152 (215,456)
Citation 2

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Congestion charge, user fee, implementation

3.

Options Backdating: A Canadian Perspective

Canadian Business Law Journal, Vol. 47, No. 3, pp. 329-362
Number of pages: 42 Posted: 17 Feb 2010 Last Revised: 22 Feb 2011
Ryan A. Compton, Daniel Sandler and Lindsay M. Tedds
University of Manitoba, University of Western Ontario - Faculty of Law and University of Calgary - The School of Public Policy
Downloads 148 (220,158)
Citation 1

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Backdating, Executive stock options, Compensation

4.

User Fee Design by Canadian Municipalities: Considerations Arising from Case Law

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 3, 2014
Number of pages: 31 Posted: 03 Sep 2013 Last Revised: 30 Apr 2014
Kelly Isabel Emmerson Farish and Lindsay M. Tedds
Independent and University of Calgary - The School of Public Policy
Downloads 141 (228,886)
Citation 4

Abstract:

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User Fees, Case Law, Canadian Municipalities

5.

Work, Rest, and Play: Exploring Trends in Time Allocation in Canada and the United States

Number of pages: 40 Posted: 21 Jul 2007 Last Revised: 11 May 2008
Adian McFarlane and Lindsay M. Tedds
University of Manitoba - Department of Economics and University of Calgary - The School of Public Policy
Downloads 138 (232,905)

Abstract:

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Market Work, Home Production, Leisure, Time Use

6.

Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison

Columbia Journal of Tax Law, Vol. 3, No. 2, 2012
Number of pages: 42 Posted: 11 Apr 2010 Last Revised: 03 Jul 2012
University of Manitoba, University of Western Ontario - Faculty of Law, University of Calgary - The School of Public Policy and University of Western Ontario
Downloads 112 (272,486)
Citation 3

Abstract:

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Executive compensation, stock options, personal income tax

7.

Considerations for Basic Income as a COVID-19 Response

The School of Public Policy Publications, 2020
Number of pages: 16 Posted: 15 Jun 2020
David A. Green, Jonathan Rhys Kesselman and Lindsay M. Tedds
University of British Columbia (UBC), Simon Fraser University School of Public Policy and University of Calgary - The School of Public Policy
Downloads 108 (279,516)

Abstract:

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Basic Income, COVID-19, Policy Design, Policy Implementation

8.

Revisiting the Latent Variable/MIMIC Model Approach to Measuring the Size of the Canadian Underground Economy

SIZE, CAUSES AND CONSEQUENCES OF THE UNDERGROUND ECONOMY, Chris Bajada and Friedrich Schneider, eds., Ashgate Publishing, UK, 2005
Number of pages: 27 Posted: 27 Jul 2007 Last Revised: 26 Feb 2010
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 102 (290,734)

Abstract:

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Underground Economy, Structural Equation Model, Latent Variable

9.

The Alberta Child and Family Benefit: Who Gains and Who Loses

The School of Public Policy Publications , Vol. 12(201, (November 2019): pp. 1-2.
Number of pages: 2 Posted: 20 Nov 2019
Lindsay M. Tedds, Anna Cameron and Gillian Petit
University of Calgary - The School of Public Policy, University of Calgary - The School of Public Policy and University of Calgary - The School of Public Policy
Downloads 93 (308,722)

Abstract:

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Child Benefits, working income tax credits, Refundable Tax Credits, Alberta Child Benefit, Alberta Family Employment Tax Credit, Alberta Child and Family Benefit

10.

Effects of the 2001 Extension of Paid Parental Leave Provisions on Birth Seasonality in Canada

Canadian Public Policy (2016, Forthcoming)
Number of pages: 47 Posted: 27 Aug 2015 Last Revised: 04 Dec 2015
Janice Compton and Lindsay M. Tedds
University of Manitoba - Department of Economics and University of Calgary - The School of Public Policy
Downloads 80 (338,607)

Abstract:

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birth seasonality, policy determinants, parental leave, Canada

11.

Learning to Play by the Disclosure Rules: Accuracy of Insider Reports in Canada, 1996-2010

Number of pages: 52 Posted: 03 Jul 2012 Last Revised: 11 Nov 2019
University of Calgary - The School of Public Policy, University of Manitoba, University of Western Ontario, University of Western Ontario - Faculty of Law and affiliation not provided to SSRN
Downloads 76 (348,889)
Citation 1

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Securities Regulation, Compliance, Insider Disclosure, Continuous Disclosure, Employee Stock Options, Insider Trading

12.

The Canadian Underground and Measured Economies: Granger Causality Results

Applied Economics, Vol. 34, No. 18, 2002
Number of pages: 14 Posted: 22 Jul 2007 Last Revised: 28 Feb 2010
David E. A. Giles, Lindsay M. Tedds and Gugsa Werkneh
University of Victoria - Economics, University of Calgary - The School of Public Policy and University of Victoria
Downloads 62 (389,008)
Citation 2

Abstract:

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underground economy, Granger causality, business cycles

13.

Estimating the Income Reporting Function for the Self-Employed

Empirical Economics, Vol. 38, Issue 3, 669-687
Number of pages: 33 Posted: 22 Jul 2007 Last Revised: 02 Jul 2012
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 60 (395,301)

Abstract:

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Underground Economy, Income Under-reporting, Nonparametric Estimation, Engel Curve

14.

Keeping it Off the Books: An Empirical Investigation of Firms that Engage in Tax Evasion

Applied Economics, 42, 249-2473
Number of pages: 36 Posted: 23 Jul 2007 Last Revised: 02 Jul 2012
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 58 (402,007)
Citation 1

Abstract:

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Underground Economy, Tax Non-compliance, Firm Characteristics, Interval Regression

15.

Insider Reporting Obligations and Options Backdating

Banking and Finance Law Review, Vol. 25, No. 3, 2011
Number of pages: 26 Posted: 21 Feb 2011 Last Revised: 03 Jul 2012
University of Calgary - The School of Public Policy, University of Manitoba, University of Western Ontario - Faculty of Law and University of Western Ontario
Downloads 48 (437,529)

Abstract:

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Insider Reporting, Options Backdating, Securities Regulation, Canada

16.

Special Report: Tax Time -- A Workshop on Empirical Public Finance

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 59, No. 4, 2011
Number of pages: 19 Posted: 28 Feb 2012 Last Revised: 03 Jul 2012
Lindsay M. Tedds and M. Marit Rehavi
University of Calgary - The School of Public Policy and University of British Columbia
Downloads 29 (523,003)

Abstract:

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Public finance, research, empirical, policy making

17.

Do Insiders Comply with Disclosure Rules? Evidence from Canada, 1996-2011

SPP Research Paper, Vol. 9, Issue, 30, Oct. 2016
Number of pages: 36 Posted: 13 Oct 2016
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 25 (546,206)
Citation 1

Abstract:

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Insider Trading, Disclosure, System for Electronic Document Analysis and Retrieval (SEDAR), System for Electronic Disclosure by Insiders (SEDI), Stock Options

18.

Who Pays for Municipal Governments? Pursuing the User Pay Model

Who Pays for Canada? Taxes and Fairness. E.A. Heaman and David Tough eds. (Kingston: Queens University Press), 2019
Number of pages: 20 Posted: 20 Nov 2019
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 21 (571,396)

Abstract:

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Municipal Public Finance, User Fees, Regulatory Charges, Proprietary Charges, Municipal Revenue, Benefits Received, Tax Fairness

19.

The Kijiji Second-hand Economy Index: 2016

Fabien Durif, Myriam Ertz, and Lindsay M. Tedds. 2016. The Kijiji Second-hand Economy Index: 2016 Report. Environics Communication, Toronto, Ontario.
Number of pages: 40 Posted: 21 Nov 2019
Université du Québec à Montréal, Université du Québec à Montréal, affiliation not provided to SSRN, UQAM School of Management and University of Calgary - The School of Public Policy
Downloads 18 (591,100)

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Second-hand economy, used economy

20.

The Costs of Energy-Related Linear Property on Local Governments in Canada and the Role of that Local Government Revenue Tool Can Play in Addressing these Costs

In Trevor Tombe and Jennifer Winter (Eds.), 2019, Measuring the Contribution of Energy Infrastructure: A Practical Guide. Calgary: University of Calgary Press
Number of pages: 25 Posted: 20 Nov 2019
Lindsay M. Tedds and Brock Euper
University of Calgary - The School of Public Policy and University of Victoria - School of Public Administration
Downloads 12 (632,094)

Abstract:

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Energy related linear Property, Local Government Authorities, Local Government Revenue, Property Tax, User Fees, Regulatory Charges

21.

The Tax Treatment of Non-Renewable Resource Exploration Expenditures in Canada: A Historical Review and a Way Forward

In Income Tax at 100 Years : Essays and Reflections on the Income War Tax Act, Li, Wilkie ad Chapman, eds. (Toronto: Canadian Tax Foundation) , pp. 19:1-19:19 (2017)
Number of pages: 16 Posted: 26 Nov 2019
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 9 (653,500)

Abstract:

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Canadian Exploration Expenses, Canadian Development Expenses, Flow-through shares, tax deductibility, non-renewable resources expens

22.

Non-tax Revenue for Funding Municipal Governments: Take-up, Constraints, and Emerging Opportunities

Number of pages: 20 Posted: 20 Nov 2019
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 9 (653,500)

Abstract:

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Municipal Revenues, Non-tax revenues, user fees, regulatory charges, proprietary charges, user levies

23.

Less Income for More Hours of Work: Barriers to Work for Social Assistance Recipients in B.C.

The School of Public Policy Publications, 2020
Number of pages: 29 Posted: 20 Aug 2020
University of Calgary - The School of Public Policy, University of Calgary - The School of Public Policy, University of Calgary - The School of Public Policy, University of Calgary - The School of Public Policy and University of Calgary - The School of Public Policy
Downloads 8 (660,752)

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income assistance, disability policy, social inclusion, employment

24.

What Goes Up Must Come Down (But Not Necessarily at the Same Rate): Testing for Asymmetry in New Zealand Time Series

New Zealand Economic Papers, Vol. 32, pp. 41-58, 1998
Number of pages: 18 Posted: 22 Jul 2007 Last Revised: 28 Feb 2010
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 7 (667,943)

Abstract:

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25.

User Charges for Municipal Infrastructure in Western Canada

Enid Slack and Richard Bird (Eds.). Financing Municipal Infrastructure: Who Should Pay? (McGill-Queen’s University Press, Toronto, ON)
Number of pages: 20 Posted: 20 Nov 2019
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 4 (690,427)

Abstract:

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User levies, User fees, Regulatory Charges, Municipal Revenue, Municipal Infrastructure

26.

Tax Policy Forum: Review of Tax Expenditures, Budget 2016

Larry Chapman, Ken McKenzie, Shawn Porter, and Lindsay Tedds. “Tax Policy Forum: Review of Tax Expenditures, Budget 2016.” Canadian Tax Foundation, 2016 Conference Report 4, 1-25.
Number of pages: 26 Posted: 21 Nov 2019
Independent, University of Calgary - Department of Economics, Deloitte LLP and University of Calgary - The School of Public Policy
Downloads 3 (698,578)

Abstract:

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capital gains fiscal policy, efficiency, fairness, policy making, small business, stock options, tax expenditures

27.

Tax Policy Changes in the 2009 Budget: Much Ado About Stimulus?

Charles Beach, Bev Dahlby, Paul Jobson (eds.), The 2009 Federal Budget: Challenge, Response and Retrospect (Queens University Press, ON)
Number of pages: 34 Posted: 20 Nov 2019
Lindsay M. Tedds
University of Calgary - The School of Public Policy
Downloads 1 (720,919)

Abstract:

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Tax Policy, Budget 2009, Economic Stimulus, Economic Growth

28.

User Fees in Canada: A Municipal Design and Implementation Guide

(Toronto: Canadian Tax Foundation), 2016
Posted: 20 Nov 2019
Lindsay M. Tedds and Catherine E. Althaus
University of Calgary - The School of Public Policy and School of Public Administration

Abstract:

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User Fees, Municipal Revenue, Municipal Authorities, Design and Implementation

29.

Funding the Canadian City

eds. (Toronto: Canadian Tax Foundation) (2019)
Posted: 20 Nov 2019
Lindsay M. Tedds, Philips Lisa, Enid Slack and Heather Evans
University of Calgary - The School of Public Policy, affiliation not provided to SSRN, University of Toronto Munk Centre for International Studies and affiliation not provided to SSRN

Abstract:

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Municipal Finance, Municipal Budget, Municipal Revenues, Municipal taxation, User Fees, Regulatory Charges, Proprietary Charges

30.

Taxes and the Canadian Underground Economy

TAXES AND THE CANADIAN UNDERGROUND ECONOMY, Toronto: Canadian Tax Foundation, 2002
Posted: 27 Jul 2007
Lindsay M. Tedds and David E. A. Giles
University of Calgary - The School of Public Policy and University of Victoria - Economics

Abstract:

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Underground Economy, Structural Equation Model, Latent Variable, Tax Gap, Causality