“Moving from Command to Market Economies: Local Finance and Economic Reform in .” In: Colin Farrington, ed., Local Government Taxation: International Report 1993 (: IRRV Services Ltd.), pp. 9-16. With Christine Wallich. [OS] Review of Principles and Practices of Added Tax, Canadian Tax Journal, 41 (6, 1993), 1222-26. 1992 Tax Policy and Economic Development (Baltimore: Johns Hopkins University Press, 1992). xii + 270 pp. Also in paper. Taxation to 2000 and Beyond (Toronto: Canadian Tax Foundation, 1992). x + 382 pp. Edited with Jack M. Mintz. Improving Tax Administration in Developing Countries (Washington: International Monetary Fund, 1992). xii + 403 pp. Edited with Milka Casanegra de Jantscher. Also published in Spanish and Farsi. Tax Administration Assessment in , Report No. 13, Regional Studies Program, American and the Caribbean Technical Department, World Bank, Washington, January 1992. With Jaime Vazquez-Caro and Gary Reid. 115 pp. [OS] “Tax Reform in : A Review of Some Recent Experiences,” Latin American Research Review, 27 (1992), 7-34. “Taxing Tourism in Developing Countries,” World Development, 20 (8, 1992): 1145-58. “A dimensao administrativa da reforma tributaria,” Tributacao em revista (Brasilia), ano 1, no. 2, Oct-Dec. 1992, pp. 25-36. “Commentary [on “Does Deterrence in Joel Slemrod, ed., Why People Pay Taxes: Tax Compliance and Enforcement (Ann Arbor: University of Michigan Press, 1992), pp. 306-10. “: An Agenda for Tax Reform,” Public Economics Division, Country Economics Department, World Bank, July 1992. With Vinaya Swaroop. 53 pp. “Financing Government in ,” Country Economics Department, World Bank, , September 1992. With Heng-fu Zou. 43 pp. 1991 More Taxing than Taxes? The Taxlike Effects of Nontax Policies in LDCs (San Francisco: ICS Press, 1991) xii+ 266 pp. Edited. Also in paper.
“Canada/U.S. Tax Relations: Issues and Perspectives,” in D. Fretz, R. Stern and J. Whalley, eds., / Trade and Investment Issues (Toronto: Ontario Economic Council, 1985), pp. 391-425. With Donald J.S. Brean. Review of Government Finance in Developing Countries, Finanzarchiv, 43 (1, 1985): 186-88. Review of Why Governments Gro,w Canadian Public Administration, 28 (Fall 1985), 486-88. “A Preliminary Report on the Guatemalan Tax System,” Local Revenue Administration Project, Metropolitan Studies Program, , , October 1985. iv + 30 pp. 1984 Intergovernmental Finance in (Cambridge, Mass.: Harvard Law School International Tax Program, 1984). xvii + 414 pp. [Revised version of 1982 report] Private Support for Universities (Toronto: Commission on the Future Development of the Universities of Ontario, 1984). 88 pp. With Meyer W. Bucovetsky [OS] “Put up or Shut up: Self Assessment and Asymmetric Information,” Journal of Policy Analysis and Management, 3 (4, 1984): 618-20. “Tax Harmonization and Federal Finance: A Perspective on Recent Canadian Discussion,” Canadian Public Policy, 10 (3, 1984): 253-66. “Comment [on Tax Arbitrage, Inflation and the Taxation of Interest Payments and Receipts],” Wayne Law Review, 30 (3, 1984): 1015-18. “Few Jobs in High Tech,” Policy Options, 5 (September/October 1984), pp. 23-27. 1983 Urban Public Finance in (Toronto: Butterworths, 1983). ix + 148 pp. With N. Enid Slack. Report on the Taxation of Northern Allowances (Yellowknife: Northwest Territories Information, 1983). 49 pp. With Enid Slack. [OS] The Allocation of Taxing Powers in (Port Moresby: Institute of National Affairs, 1983). Discussion No. 15. 141 pp. [OS] “Redesigning Intergovernmental Transfers: A Colombian Example,” Environment and Planning C: Government and Policy, 1 (1983): 461-73. With Enid Slack.
“Taxation and Employment in Developing Countries”, Finanzarchiv, 40 (2, 1982): “Closing the Scissors, or The Real Public Sector has Two Sides,” National Tax Journal, 35 (4, 1982): 477-81. “Budgeting and Expenditure Control in ,” Public Budgeting and Finance, 2 (3, 1982): “The of Collecting Taxes: Preliminary Reflections of the Uses and Limits of Cost Studies,” Canadian Tax Journal, 30 (6, 1982): 860-65. “Expenditure Policy and Regional Development,” Rivista di diritto finanziario e scienza finanze, 41 (December 1982): 483-503. “Caveat Provider,” Policy Options, 3 1982), pp. 12-15. “Comment [on ‘Tax Surveys in Less Developed Countries’],” in National Tax Association- Tax Institute of , Proceedings of the 74th Annual Conference (Columbus, Ohio, 1982), pp. 135-37. “Canada,” in N. Andel and H. Haller, eds., Handbuch der Finanzwissenschaft (Tubingen: J.C.B. Mohr, 1982), pp. 823-32. [copy in binder only] “Productivity Measurement in the Public Sector: The Case of Police Services in ,” in R. Haveman, ed., Public Finance and Public Employment (Detroit : Wayne State University Press, 1982), pp. 257-74. With Edward Scicluna and David Foot. “Comment [on ‘Does Canada need Transfer Taxation?]” in W.R. Thirsk and J. Whalley, eds., Tax Policy Options in the 1980s (Toronto: Canadian Tax Foundation, 1982), pp. 358-63. Review of Taxation and Developing Countries, Economic Development and Cultural Change, 30 (4, 1982), 915-20. 1981 Commentaries on the Hall Report (Toronto: Ontario Economic Council Discussion Series, 1981). 88 pp. With R.D. Fraser. “Can Property be Reformed? Reflections on the Experience,” Canadian Public Administration, 24 (3, 1981): 366-85. With Enid Slack. “Exercising Policy Leverage through Aid: A Critical Survey,” Canadian Journal of Development Economics, 2 (2, 1981): 366-85.
“What Should we Tax: Income or Consumption?” in Canadian Tax Foundation, Proceedings of 30th Tax Conference (, 1981), pp. 219-25 “Capital Gains Taxation: A Review of a Review,” in Canadian Tax Foundation, Proceedings of 32nd Tax Conference (, 1981), pp. 525-35. “Las finanzas municipales en Antioquia,” Revista Antioquena de Economía, 1 (1, 1981): 14-18. “Tax Incentives for the Canadian Film Industry,” Institute for Policy Analysis, , December 1981. With W. Bucovetsky and Adonis Yatchew. 208 pp. 1980 Fiscal Dimensions of Canadian Federalism (Toronto: Canadian Tax Foundation, 1980). v + 151 pp. Editor. Central-Local Fiscal Relations and the Provision of Urban Public Services. Research Monograph No. 30. (Canberra: Australian National University Press for the Centre for Research on Federal Financial Relations, 1980). viii + 55 pp. Tax Incentives for Investment: The State of the Art (Toronto: Canadian Tax Foundation, 1980). ix + 68 pp. Taxing Corporations (Toronto: Butterworths for Institute for Research on Public Policy, 1980). vii + 60 pp. “Income Redistribution through the Fiscal System: The Limits of Knowledge,” American Economic Review, Papers and Proceedings, 90 (May 1980): 77-81. Review of Must Corporate Income be Taxed Twice,?Journal of Political Economy, 88 (2, 1980): 430-32 “The Public Finance Division of Statistics : An Evaluation,” Report for Statistics , March 1980. 119 pp. “Pricing Craft Harbours: A Preliminary Exploration of the Issues,” Report prepared for the Department of Fisheries and Oceans, March 1980. 66 pp. 1979 The Growth of Public Employment in (Toronto: Butterworths for Institute for Research on Public Policy, 1979). xxiv + 190 pp. With Meyer W. Bucovetsky and David K. Foot.
“The Personal Income Tax,” in Fiscal Reform in . Staff Papers, vol. II. Tax Structure and Tariff System (Cambridge, Mass., 1977), separately paged. 44 pp. With M. Rodriguez. “The Income Tax,” in Fiscal Reform in . Papers, vol. II. Tax Structure and Tariff System (Cambridge, Mass., 1977), separately paged. 17 pp. “Income Tax Administration,” in Fiscal Reform in . Staff Papers, vol. II. Tax Structure and Tariff System (Cambridge, Mass., 1977), separately paged. 24 pp. With R. Danino. “The Taxation of Inheritances and Gifts,” in Fiscal Reform in . Staff Papers, vol. II. Tax Structure and Tariff System (Cambridge, Mass., 1977), separately paged. 16 pp. 1976 Charging for Public Services: A New Look at an Old Idea (Toronto: Canadian Tax Foundation, 1976). xi + 269 pp. Canadian Tax Reform and Private Philanthropy (Toronto: Canadian Tax Foundation, 1976). v + 68 pp. With W. Bucovetsky. “Debt and the Developing Countries,” Co-existence, 13 (1, 1976): 17-33. “Assessing Tax Performance in Developing Countries: A Critical Review of the Literature,” Finanzarchiv, 34 (2, 1976): 244-65. “The Incidence of the Property Tax: Old Wine in New Bottles?” Canadian Public Policy, 2 (Supplement, 1976): 323-34. “Who Pays the Property Tax?” in Canadian Tax Foundation, Proceedings of 27th Tax Conference (, 1976), pp. 736-48. “Public Finance and Inequality,” in G.M. Meier, ed., Leading Issues in Economic Development (3d ed.; : Press, 1976), pp. 284-88. [not in file] 1975 on Taxation in Developing Countries (3rd ed.; : 1975). Edited with O. Oldman. ix + 555 pp. “International Aspects of the Taxation of Corporations and Shareholders,” International Monetary Fund Papers, 22 (July 1975): 384-455. With Mitsuo Sato. “International Aspects of Integration,” National Tax Journal, 28 (3, 1975): 302-14. “Public Finance and Agriculture,” in Institut International de Finances Publiques, Public Finance and Natural Resources (, 1975), pp. 77-80.
“Tax Incentives for Regional Development,” in Canadian Tax Foundation, Proceedings of 21st Tax Conference (, 1969), pp. 192-99. “Income Redistribution, Economic Growth, and Tax Policy,” in National Tax Association, Proceedings of the 61st Annual Conference (Columbus, Ohio, 1969), pp. 146-52. “What’s Wrong with the United States Foreign Aid Programme?” International Journal, 25 (Winter 1969): 9-22 “The Valorization Tax in : An Example for Developing Countries?” in A.P. Becker, ed., Land and Building Taxes (Madison: University of Wisconsin Press, 1969): 201-37. With William G. Rhoads. Review of Agricultural Taxation and Economic Development in , American Journal of Agricultural Economics, 51 (4, 1969): 973-75. Review of , International Journal, 25 (Winter 1969-70): 237-38. “’s Fiscal and Prospects, 1969-1974,” Report prepared for Goldman, Sachs, September 1969. 58 pp. 1968 Bibliography on Taxation in Developing Countries (Cambridge, Mass.: Harvard Law School International Tax Program, 1968). xiv + 184 pp. Edited wth Juan M. Foreign Aid - A Critique and A Proposal. Essays in International Finance, No. 69. (, : , 1968. With Albert O. Hirschman “Coffee Tax Policy in ,” Inter-American Economic Affairs, 22 (1, 1968): 75-86. “Tax Research and Tax Reform in - A Survey and Commentary,” American Research Review, 3 (3, 1968): 5-28. With Oliver Oldman. “Equity and Taxes in the Carter Report,” in Canadian Tax Foundation, Proceedings of 20th Tax Conference (, 1968), pp. 256-64. “Sales Taxation and Development Planning - ,” in Gustav F. Papanek, ed., Development Policy: Theory and Practice (Cambridge, Mass.: Harvard University Press, 1968), pp. 239-66. 1967
Financing Urban Development in (Cambridge, Mass.: Harvard University Press, 1967). With Oliver Oldman and others. xvii + 356 pp. on Taxation in Developing Countries (revised edition; : Johns 1967). Edited with Oliver Oldman. ix + 556 pp. Also published in Spanish. Sales Tax and the Carter Report (Don Mills, Ontario: CCH Canadian Limited, 1967). 32 pp. “The Influence of Foreign Aid on Local Expenditures,” Social and Economic Studies, 16 (2, 1967): 206-10. “A Value Added Tax for : Comment,” Malayan Economic Review, 12 (1, 1967): 39-41. “Financing Urbanization in Developing Countries by Benefit Taxation: Case Study of ,” Land Economics, 42 (4, 1967): 403-12. With William G. Rhoads. “Stamp Tax Reform in ,” Bulletin for International Fiscal Documentation, 21 (June 1967): 247-55. “Regional Policies in a Common Market,” in Carl S. Shoup, ed., Fiscal Harmonization in Common Markets (2 vols.; : Columbia University Press, 1967), I: 385-458. “Problems of Harmonization in Soviet-Type Economies: The Case of Comecon,” in Carl ed., Fiscal Harmonization in Common Markets (2 vols.; : Columbia University Press, 1967), II: 606-57. 1966 “Tax-Subsidy Policies for Regional Development,” National Tax Journal, 19 (June 1966): 113-24. “Regional Policies in the ,” Dalhousie Review, 46 (2, 1966): 200-13. Property Taxes in ,” in Proceedings of the 58th Annual Conference (Harrisburg, Pa.: National Tax Association,1966): 481-501. “The Treasury Special of 1957 and 1959 Estate Taxation,” in Carl S. Shoup, Federal Estate and Gift Taxes (Washington: The Brookings Institution, 1966), pp. With Carl S. Shoup and Gerald R. Jantscher. Review of Development Finance: Planning and Control, Finanzarchiv, 25 (2, 1966): 383-84. Review of Problems of Tax Administration in , Journal of Political Economy, 74 (December 1966): 639-40.
1965 “Comment [on Some Criticisms of Tax Burden Indices],” National Tax Journal, 18 (3, 1965): 317-18. “A Tax Incentive for The Canadian Experience,” National Tax Journal, 18 (3, 1965): 277-85. “The Need for Regional Policy in a Common Market,” Scottish Journal of Political Economy, 12 (November 1965): 225-42. Review of Fiscal Survey of , British Tax Review, January-February 1965, 69-71. Review of Public Finance in Under-Developed Countries, Canadian Journal of Economics and Political Science, 31 (3, 1965): 465-66. 1964 on Taxation in Developing Countries (Baltimore: Hopkins University Press, 1964). Edited with Oliver Oldman. xii + 547 pp. “A Note on ‘Tax Sacrifice’ Comparisons,” National Tax Journal, 17 (3, 1964): 303-08. “The Possibility of Fiscal Harmonization in the Soviet Bloc,” Public Finance, 19 (3, 1964): 201-27. “Comecon and Economic Integration in the Soviet Bloc,” Quarterly Review of Economics and Business, 4 (4, 1964): 37-49. Review of Fiscal Adjustment and Economic Development, Journal of Political Economy, 72 (5, 1964): 516-17. 1963 “The 1964 Budget: Closing the Gap,” Quarterly Review of Economics and Business, 3 (1, 1963): 7-21. “Countercyclical Variation of Depreciation Allowances in the ,” National Tax Journal, 16 (1, 1963): 41-55. “Depreciation Allowances and Countercyclical Policy in the United Kingdom, Canadian Tax Journal, 11 (3 and 4, 1963): 253-73, 353-80.