Regular biography
Michael Smart is a Professor in the Department of Economics at the University of Toronto. His research focuses on public economics, with publications in leading economics journals. He has authored several influential papers, including work on tax havens, fiscal restraint, and corporate lobbying. Smart holds a Ph.D. from Stanford, an M.A. from UBC, and a B.A. from McGill. He teaches courses in public economics at both the undergraduate and graduate levels. His work contributes to the understanding of tax policy and its implications for economic behavior.
Scholar-generated biography
Michael Smart is a Professor of Economics at the University of Toronto, specializing in economics, taxation, fiscal federalism, and political economics. His research explores the implications of fiscal transfers, tax competition, and the economic effects of tax policy reforms. He has examined how intergovernmental fiscal transfers influence development in developing countries and how tax systems impact investment and business behavior. His work also addresses the efficiency of revenue equalization, the role of tax havens, and the political economy of public investment. Smart's research combines theoretical analysis with empirical evidence, drawing on data from Canada, Germany, and other regions to inform policy discussions on taxation and fiscal governance.