Access Statistics for Jack M. Mintz

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Calculation of the Marginal Effective Tax Rates for the Canadian Mining Industry 0 0 0 0 0 2 3 170
A Note on Multiproduct Economies of Scale and Scope 0 0 0 0 0 0 2 36
Alternative Views of the Corporate Tax: A Reassessment of the Carter Report Twenty Years Later 0 0 0 0 0 1 2 87
An Empirical Estimate of Corportate Tax Refundability and Effective Tax Rates 0 0 0 0 0 1 4 61
An Empirical Estimate of Imperfect Loss Offsetting and Effective Tax Rates 0 0 0 0 0 2 4 124
An Empirical Study of the Impact of Corporate Taxation on the Debt Policy of Canadian Firms 0 0 0 0 0 5 13 438
Assessing Expenditure and Tax Reform Measures: A Review 0 1 2 76 0 2 8 296
Canada Is Missing Out On Global Capital Market Integration 1 1 1 33 1 3 5 121
Capital Mobility and Tax Competition: A Survey 1 3 19 547 2 8 46 1,084
Capital mobility and tax competition 0 0 0 0 0 0 5 27
Cash flow or income?: the choice of base for company taxation 0 1 1 62 0 1 1 159
Commodity Tax Competition Between Member States of a Federation 0 0 0 0 2 2 3 212
Commodity tax competition between member states of a federation: equilibrium and efficiency 0 0 4 8 1 2 8 16
Commodity tax competition between member states of a federation: equilibrium and efficiency 0 0 0 0 2 2 9 133
Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment 0 0 3 242 0 1 9 1,342
Coopération et design des institutions: une perspective économique. Autonomie, solidarité et coopération. Quelques enjeux du fédéralisme belge au 21e siècle, sous la direction de Philippe Cattoir, Philippe de Bruycker, Hugues Dumont, Henry Tulkens et Els Witte 0 0 0 0 1 2 3 12
Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience 0 0 6 254 0 2 11 620
Corporate Taxation and the Cost of Holding Inventories 0 0 0 0 0 0 4 65
Corporation Tax Asymmetries and Firm-Level Investment in Canada 0 1 3 94 0 1 6 460
Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions 0 0 0 32 0 1 1 193
Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake 0 0 0 113 0 0 1 206
Incentives for public investment under fiscal rules 0 0 6 230 1 2 23 486
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada 1 2 4 433 1 3 17 1,669
Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada 0 0 1 139 1 3 12 683
Is There a Future for Capital Income Taxation? 2 2 4 142 2 2 4 372
Latin American taxation of foreign direct investment in a global economy 0 0 0 1 0 0 0 3
Mixed Enterprises and State Equity Financing of Industry 0 0 0 0 0 0 1 21
On the Neutrality of Flow-of-Funds Corporate Taxation 0 0 0 0 1 1 3 55
Optimal Profit Taxation as a Means of Financial Intermediation Undertaken by the Government 0 0 0 0 0 0 1 59
Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income 1 1 1 11 1 1 4 75
Optimality properties of alternative systems of taxation of foreign capital income 0 0 0 0 0 0 1 7
Public production and shadow pricing in a model of disequilibirum in labour and capital markets 0 0 0 0 0 0 1 2
Public-Private Mixed Enterprises: The Canadian Example 0 0 0 0 4 5 18 249
Risk Taking and Full Loss Offset Corporate Taxation with Interest Deductibility 0 0 0 1 1 1 14 328
SMALL ENTERPRISES TAX POLICY: EFFECTS ON MARKET PRICE, INDUSTRY PROFITS AND ALLOCATIVE EFFICIENCY IN A DOMINANT FIRM MODEL 0 0 0 0 0 0 1 420
Shadow pricing of labour and capital in an economy with unemployed labour 0 0 1 2 1 1 2 9
Spanning and Financial Intermediation with Incomplete Markets 0 0 0 0 1 1 4 142
Squeaky Hinges: Widening the Door to Canadian Cross-border Investment 0 0 0 28 0 3 4 90
Strategic use of tax rates and credits in a model of international corporate income tax competition 0 0 0 0 1 1 4 1,219
Tax holidays and investments 0 1 1 97 0 1 3 231
Tax-Exempt Investors and the Asset Allocation Puzzle 0 1 1 24 0 2 4 258
Tax-exempt investors and the asset allocation puzzle 0 0 1 83 0 0 3 603
Taxation and Business Activity: A Survey 0 0 0 0 0 0 0 76
Taxation and the Financial Structure of German Outbound FDI 0 2 8 314 1 4 27 808
Taxation and the Firm's Leverage Decision: A Survey of Theoretical Issues 0 0 0 0 0 1 1 157
Taxation of Financial Intermediation Activities in Hong Kong 0 0 1 35 0 1 4 153
Taxation, Inflation and the User Cost of Capital in Canada 0 0 0 0 0 0 4 289
Taxation, SMEs and Entrepreneurship 0 0 0 481 1 2 13 1,190
Taxing Financial Activity 0 1 2 172 0 1 9 546
Taxing foreign income in capital-importing countries: Thailand's perspective 0 1 1 52 0 1 3 518
Taxing issues with privatization: a checklist 0 0 0 118 0 0 2 560
The OECD Convention: A ``Model" for Corporate Tax Harmonization? 0 0 0 0 1 2 5 8
The Regulation of Financial Institutions in Canada: An Evaluation of the Blenkarn Committee Report 0 0 0 0 0 0 1 119
The Role of Allocation in a Globalized Corporate Income Tax 0 0 0 42 1 1 1 171
The User Cost of Capital With Imperfect Loss Offset Taxes 0 0 0 0 0 1 4 105
U.S. Interest Allocation Rules: Effects and Policy 0 0 0 130 0 0 1 1,171
U.S. Interest Allocation Rules: Effects and Policy 0 0 0 0 0 0 1 438
US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit 0 0 2 12 0 2 9 28
US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes 0 0 0 7 1 3 8 24
Unitary Taxation in the Extractive Industry Sector 0 0 0 0 0 0 2 2
What determines the use of holding companies and ownership chains? 1 2 18 292 1 5 38 785
«Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation 1 1 1 4 1 1 2 12
Total Working Papers 8 21 92 4,311 31 90 407 20,003


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
2007 Tax Competitiveness Report: A Call for Comprehensive Tax Reform 0 0 4 91 3 8 33 264
2012 Annual Global Tax Competitiveness Ranking - A Canadian Good News Story 0 0 1 1 0 0 7 7
2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads 0 0 0 0 0 1 6 6
2015 Tax-Competitveness Report: Canada is losing its Attractiveness 1 1 3 3 1 3 13 13
A 2017 Update of Taxation of Oil Investments in Canada and the United States: How U.S. Tax Reform Could Affect Competitiveness 0 1 1 1 0 3 3 3
A Decade of Reforms: Still an Unfinised Plan 0 0 0 0 0 1 2 2
A Profound Tax Reform: Harmonization on Prince Edward Island's Competitiveness 0 0 0 0 0 1 9 9
A note on multiproduct economies of scale and economies of scope 0 0 0 18 0 0 0 37
Alberta's New Royalty Regime is a Step Towards Competitivness: A 2016 Update 0 0 0 0 0 0 3 3
An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates 0 0 2 61 0 0 6 202
Assessing Ontario's Fiscal Competitiveness 0 0 0 45 0 0 1 238
British Columbia's Harmonized Sales Tax: A Giant Leap in the Province's Competitiveness 0 2 4 4 0 4 7 7
Canada's 2010 Tax Competitiveness Ranking: Moving to the Average but Biased Against Services 0 1 1 1 0 1 2 2
Canada's Foreign Direct Investment Challenge: Reducing Barriers and Ensuring a Level Playing Field in Face of Sovereign Wealth Funds and State-Owned Enterprises 0 1 3 3 0 1 3 3
Canadian Manufacturing Malaise: Three Hypotheses 0 0 0 0 0 1 7 7
Capital Mobility and Tax Competition 1 3 9 32 2 7 20 83
Capturing Economic Rents from Resources through Royalties and Taxes 0 0 0 0 0 1 7 7
Cash Flow or Income? The Choice of Base for Company Taxation 0 0 0 0 0 1 2 251
Commodity tax competition between member states of a federation: equilibrium and efficiency 0 2 12 254 1 3 29 470
Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment 0 0 0 52 0 0 12 318
Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience 0 0 1 18 0 1 3 39
Corporate Tax Harmonization in Europe: It's All About Compliance 0 3 8 431 0 3 12 1,189
Corporate Tax Holidays and Investment 0 0 0 1 0 2 16 569
Corporate Taxation and the Cost of Holding Inventories 0 0 1 12 0 0 2 165
Corporation tax: a survey 3 4 7 437 5 10 20 951
Corrigendum to "Transfer pricing rules and corporate tax competition": [J. Public Economics, 60 (1996) 401-422] 0 0 0 27 0 0 2 85
Editor's note 0 0 0 0 0 0 1 11
Editorial Note 0 0 0 0 0 0 2 16
Editorial Note 0 0 0 2 0 1 1 27
Editorial Note 0 0 0 1 0 0 1 23
Editorial note 0 0 0 2 0 0 0 16
Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax 0 0 0 0 0 2 7 7
European company tax reform: prospects for the future; company taxation and the internal market 0 0 2 29 0 1 5 80
Exploring Formula Allocation for the European Union 0 0 3 87 1 1 13 241
Federal and Provincial Tax Reforms: Let's Get Back on Track 0 0 0 56 0 0 3 157
Federal-Provincial Business Tax Reforms: A Growth Agenda with Competitive Rates and a Neutral Treatment of Business Activities 0 1 2 2 0 1 3 3
Fixing Saskatchewan's Potash Royalty Mess: A New Approach for Economic Efficiency and Simplicity 0 0 0 0 0 1 7 7
Getting Financial Regulations Right: Avoiding Unintended Effects 0 0 0 0 0 2 7 7
Globalization of the Corporate Income Tax: The Role of Allocation 0 0 0 0 0 1 12 496
Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax 1 1 5 110 3 6 22 345
Implications of the Recommendations of the Expert Panel on Federal Support to Research and Development 0 1 1 1 0 2 8 8
Income Adequacy Among Canadian Seniors: Helping Singles Most 0 0 0 0 0 4 10 10
Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada 3 6 19 282 5 15 54 821
Introduction to the special issue on public finance, public debt and global recovery 0 0 1 12 0 0 5 47
L'exonération cumulative des gains en capital: Une évaluation 0 0 0 13 0 1 4 142
Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies 0 0 0 26 0 1 2 71
Marginal Effective Tax Rates for Capital in the Canadian Mining Industry 0 0 1 46 0 0 8 857
Measuring Effective Tax Rates For Oil and Gas in Canada 0 1 1 1 0 2 3 3
Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach 0 0 3 87 0 1 8 220
Muddling Up the Market: New Market Regulations May Do More Harm than Good to the Integrity of Markets 0 0 0 0 0 3 9 9
No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families 0 0 0 0 0 1 7 7
Not Just for Americans: The Case for Expanding Reciprocal Tax Exemptions for Foreign Investments by Pension Funds 0 0 1 1 0 0 8 8
On the Neutrality of Flow-of-Funds Corporate Taxation 1 1 2 45 1 1 2 103
On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country 0 0 1 49 0 0 2 250
Ontario's Bold Move to Create Jobs and Growth: Impact of the 2009 Ontario Budget and Other Recent Tax Measures on Investment, Jobs, and Income 0 0 0 0 0 0 1 1
Optimal Public Infrastructure: Some Guideposts to Ensure we don't Overspend 0 0 1 1 1 1 9 9
Optimality properties of alternative systems of taxation of foreign capital income 0 1 2 55 1 2 6 168
Policy Advice to Alberta's New Premier 0 0 0 0 0 0 0 0
Potash Taxation: How Canada's Regime is Neither Efficient nor Competitive from an International Perspective 0 0 0 0 0 1 8 8
Public production and shadow pricing in a model of disequilibrium in labour and capital markets 0 0 0 4 0 0 0 31
Putting the Alberta Budget on a New Trajectory 0 0 0 0 0 0 0 0
Realization and Revenue Effects of Lifetime Capital Gains Exemptions 0 0 0 39 0 0 0 558
Reform Proposals for Replenishing Retirement Savings 0 0 0 0 0 1 7 7
Repairing Canada's Mining-Tax System to be Less Distorting and Complex 0 0 0 0 0 0 6 6
Reply/Réponse ­ Fiscal Competitiveness and Total Competitiveness: A Note 0 0 2 8 0 0 4 41
Risk and Economic Policy 0 0 0 35 0 0 0 250
Shadow pricing of labour and capital in an economy with unemployed labour 0 0 0 24 2 3 3 80
Small Business Taxation: Revamping Incentives to Encourage Growth 0 1 1 1 0 1 3 3
Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility 0 1 2 37 0 2 5 132
Sovereign Wealth and Pension Funds Controlling Canadian Businesses: Tax-Policy Implications 0 0 0 0 0 0 6 6
Tax Impact of BC's HST Debate on Investment and Competitiveness 0 0 0 0 0 0 1 1
Tax Policy Trends: Republicans Reveal Proposed Tax Overhaul 0 0 0 0 0 0 0 0
Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups 1 1 1 1 3 3 3 3
Tax-exempt investors and the asset allocation puzzle 0 0 0 15 0 0 1 68
Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada 0 1 4 112 2 3 12 1,620
Taxing Canada's Cash Cow: Tax and Royalty Burdens on Oil and Gas Investments 0 1 2 2 0 3 5 5
Taxing Stock Options: Efficiency, Fairness and Revenue Implications 0 0 0 0 0 1 8 8
The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda 0 0 0 0 0 1 7 7
The Distribution of Incomes and Taxes/Transfers in Canada: A Cohort Analysis 0 0 0 0 0 0 8 8
The Free Ride is Over: Why Cities, and Citizens, Must Start Paying for Much-Needed Infrastructure 0 0 0 0 0 1 7 7
The Lifetime Capital Gains Exemption: An Evaluation 0 1 2 113 0 1 4 583
The Path to Prosperity: Internationally Competitive Rates and a Level Playing Field 0 0 0 60 1 2 4 176
The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks 0 0 0 0 0 0 6 6
The Role and Design of the Corporate Income Tax 0 0 0 0 0 0 5 178
The Role of Wealth Taxation in the Overall Tax System 0 0 0 40 0 0 0 103
The Thorny Problem of Implementing New Consumption Taxes 0 0 0 0 0 0 0 0
The Tricky Art of Measuring Fossil Fuel Subsidies: A Critique of Existing Studies 0 1 1 1 0 1 7 7
The deductibility of provincial business taxes in a federation with vertical fiscal externalities 0 0 0 25 0 0 2 136
The effectiveness of corporate tax incentives for foreign investment in the presence of tax crediting 0 0 0 123 0 0 0 270
The optimal threshold for a value-added tax 3 12 51 511 10 31 140 1,149
Transfer pricing rules and corporate tax competition 0 0 13 294 0 5 35 701
U.S. interest-allocation rules: Effects and policy 0 0 0 13 0 1 1 116
US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes 0 0 0 2 1 3 5 18
Wealth Taxation in Canada: An Introduction 0 0 0 45 0 0 1 136
Will Alberta Lost its Tax Advantage? 0 0 0 0 0 1 1 1
Total Journal Articles 14 49 181 3,905 43 167 762 15,529


Book File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Fiscal Policy, Stabilization, and Growth: Prudence or Abstinence? 0 0 0 0 0 0 0 0
The Indirect Side of Direct Investment: Multinational Company Finance and Taxation 0 0 0 0 6 10 30 205
Total Books 0 0 0 0 6 10 30 205
1 registered items for which data could not be found


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Corporations and Taxation: A Largely Private Matter? 0 0 0 16 0 0 0 28
Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents 0 0 0 3 0 0 4 22
Tax Effects on the Cost of Capital 0 0 0 34 0 0 0 185
Taxes, Efficiency and Economic Growth 1 2 2 165 1 4 13 729
Taxing Future Consumption 0 1 4 114 0 2 16 655
Total Chapters 1 3 6 332 1 6 33 1,619


Statistics updated 2017-12-03