Professor Jack M. Mintz has just wrote an article about unlocking locked-in pensions in the Toronto National Post.
The article will follow this introduction.
Jack M. MintzProfessor of Business Economics
Degrees
PhD, University of EssexMA, Queen's UniversityBA, University of Alberta
Email
Positions HeldAcademic Positions
Current
Professor, Business Economics, Rotman School of Management
Current
Director, International Tax Program, Rotman School of Management
1999- 2006
President and CEO, C. D. Howe Institute
1993-1995
Associate Dean (Academic), Faculty of Management, University of Toronto
1984-1989
Associate Professor, Queen's University
1986
Visiting Associate Professor, Department of Economics, Carleton University
1981, 1985
Visiting Researcher, CORE, Belgium
1978-1984
Assistant Professor, Department of Economics, Queen's University
Non-Academic Positions
1984-1985
Special Advisor to Assistant Deputy Minister, Corporate Tax Research, Department of Finance, Government of Canada
1974-1975, 1976
Consultant, Economic Council of Canada, Financial Markets Group
1971-1973
Budget Bureau and Fiscal Planning, Alberta Government
Selected Articles and Papers
"Income Trusts and Integration of Business and Investor Taxes: A Policy Analysis and Proposal," with Stephen Richardson, Canadian Tax Journal, 2006
"Assessing Ontario's Fiscal Competitiveness," with Duanjie Chen, Canadian Public Policy, Vol. XXX1, No. 1, 2005, 1-28
"Capital Mobility and Tax Competition," with Clemens Fuest and Bernd Huber, Foundations and Trends in Microeconomics, Vol. 1, No. 1, 2005, 1-62
"The Optimal Threshold for VAT," with M. Keen, Journal of Public Economics, 88, 2004, 559-576
"Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada ," with Michael Smart, Journal of Public Economics, 88 (6), 2004, 1149-78
"Taxing Financial Activity," Bulletin, International Bureau of Fiscal Documentation, Vol. 58, No. 3, 2004, 99-111
"Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, August, 11(4), 2004, 419-434
"Income Trusts and Shareholder Taxation: Getting it Right," with Lalit Aggarwal, Canadian Tax Journal, Vol. 52(3), 2004, 792-818
"Corporate Tax Harmonization in the European Union: The Use of Allocation," with J. Weiner, International Tax and Public Finance, Vol. 10, No. 6, 2003, 695-712
"Tax-exempt Investors and the Asset Allocation Puzzle," with Michael Smart, Journal of Public Economics, Vol. 83, No. 2, 2002, 195-215
"An Exploration of Formula Apportionment in the European Union," with Joann Martens Weiner, European Taxation, Special Issue, Vol. 42, No. 8, 2002, 346-351
"Taxes and Fiscal Instruments in the New Economy," ISUMA, Vol. 3, No. 1, 2002, pp. 107-112
"Tax-exempt Investors and the Asset Allocation Puzzle, with Michael Smart ," Journal of Public Economics, Vol. 83, No. 2, 2002, pp. 195-215
Books/Chapters
Most Favored Nation: Building a Framework for Smart Economic Policy, C. D. Howe Institute, Policy Study 36, 2001
Dividing the Spoils: The Federal-Provincial Allocation of Taxing Powers with I. Ip, (Toronto: C.D. Howe Institute), 1992
Measuring the Rate of Return to Canadian Banking, Economic Council of Canada, 1978
Professional Affiliations/Memberships
2002- Corporate Director - Brookfield Asset Management
2004- Corporate Director - CHC Helicopter Corporation
2005- Corporate Director - Imperial Oil Limited
2003- Director, Ontario Financing Authority
2002- Director, the Royal Ontario Museum Foundation
2004- Director, Sylvia Ostry Foundation
2002- Member, National Statistics Council, Statistics Canada
Academic/Professional Service
2006-
Fellow-in-Residence, C.D. Howe Institute, Toronto
2006-
Co-chair, Research Committee, Canadian Tax Foundation
2005-Present
Editorial Board Member, Canadian Tax Journal
2003-Present
Editorial Board Member, International Tax and Public Finance
1999-Present
Research Fellow, CESifo, University of Munich, Germany
2004-2007
Board of Management, International Institute of Public Finance
1993-Present
Editor-in-Chief, International Tax and Public Finance
1984-Present
Advisory Council Member, John Deutsch Institute
Present
Executive Member, Institute of Intergovernmental Relations
1994-1999
Member, Scientific Committee, International Institute of Public Finance
1994-Present
Editorial Board Member, Contemporary Accounting Research
1993-2002
Editor-in-Chief, International Tax and Public Finance
1996-1997
Chair, Technical Committee on Business Taxation, Government of Canada
1993-1995
Associate Dean (Academic)
1987-1989
Director, John Deutsch Institute
Honors/Awards
2002
Winner Purvis Prize and runner-up Donner Book Prize for Most Favored Nation
1990-2006
Arthur Andersen Professor of Taxation and Deloitte & Touche LLP Professor of Taxation
1998
Visiting Scholar, International Monetary Fund, Washington, D.C.
1996-1997
Clifford Clark Visiting Economist, Department of Finance, Ottawa
1994
Distinguished Visiting Professor, University of Alberta
1993
Distinguished Visiting Professor, University of Calgary
1992
Graduate Business Council, University of Toronto, Outstanding Contribution to the MBA Program
Research and Teaching InterestsTeaches a course in Economics and Supervises PhD students in Economics and Marketing. Research includes public economics, tax policy, corporate taxation and comparative tax systems.
Jack M. MintzProfessor of Business Economics
Degrees
PhD, University of EssexMA, Queen's UniversityBA, University of Alberta
Positions HeldAcademic Positions
Current
Professor, Business Economics, Rotman School of Management
Current
Director, International Tax Program, Rotman School of Management
1999- 2006
President and CEO, C. D. Howe Institute
1993-1995
Associate Dean (Academic), Faculty of Management, University of Toronto
1984-1989
Associate Professor, Queen's University
1986
Visiting Associate Professor, Department of Economics, Carleton University
1981, 1985
Visiting Researcher, CORE, Belgium
1978-1984
Assistant Professor, Department of Economics, Queen's University
Non-Academic Positions
1984-1985
Special Advisor to Assistant Deputy Minister, Corporate Tax Research, Department of Finance, Government of Canada
1974-1975, 1976
Consultant, Economic Council of Canada, Financial Markets Group
1971-1973
Budget Bureau and Fiscal Planning, Alberta Government
Selected Articles and Papers
"Income Trusts and Integration of Business and Investor Taxes: A Policy Analysis and Proposal," with Stephen Richardson, Canadian Tax Journal, 2006
"Assessing Ontario's Fiscal Competitiveness," with Duanjie Chen, Canadian Public Policy, Vol. XXX1, No. 1, 2005, 1-28
"Capital Mobility and Tax Competition," with Clemens Fuest and Bernd Huber, Foundations and Trends in Microeconomics, Vol. 1, No. 1, 2005, 1-62
"The Optimal Threshold for VAT," with M. Keen, Journal of Public Economics, 88, 2004, 559-576
"Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada ," with Michael Smart, Journal of Public Economics, 88 (6), 2004, 1149-78
"Taxing Financial Activity," Bulletin, International Bureau of Fiscal Documentation, Vol. 58, No. 3, 2004, 99-111
"Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax and Public Finance, August, 11(4), 2004, 419-434
"Income Trusts and Shareholder Taxation: Getting it Right," with Lalit Aggarwal, Canadian Tax Journal, Vol. 52(3), 2004, 792-818
"Corporate Tax Harmonization in the European Union: The Use of Allocation," with J. Weiner, International Tax and Public Finance, Vol. 10, No. 6, 2003, 695-712
"Tax-exempt Investors and the Asset Allocation Puzzle," with Michael Smart, Journal of Public Economics, Vol. 83, No. 2, 2002, 195-215
"An Exploration of Formula Apportionment in the European Union," with Joann Martens Weiner, European Taxation, Special Issue, Vol. 42, No. 8, 2002, 346-351
"Taxes and Fiscal Instruments in the New Economy," ISUMA, Vol. 3, No. 1, 2002, pp. 107-112
"Tax-exempt Investors and the Asset Allocation Puzzle, with Michael Smart ," Journal of Public Economics, Vol. 83, No. 2, 2002, pp. 195-215
Books/Chapters
Most Favored Nation: Building a Framework for Smart Economic Policy, C. D. Howe Institute, Policy Study 36, 2001
Dividing the Spoils: The Federal-Provincial Allocation of Taxing Powers with I. Ip, (Toronto: C.D. Howe Institute), 1992
Measuring the Rate of Return to Canadian Banking, Economic Council of Canada, 1978
Professional Affiliations/Memberships
2002- Corporate Director - Brookfield Asset Management
2004- Corporate Director - CHC Helicopter Corporation
2005- Corporate Director - Imperial Oil Limited
2003- Director, Ontario Financing Authority
2002- Director, the Royal Ontario Museum Foundation
2004- Director, Sylvia Ostry Foundation
2002- Member, National Statistics Council, Statistics Canada
Academic/Professional Service
2006-
Fellow-in-Residence, C.D. Howe Institute, Toronto
2006-
Co-chair, Research Committee, Canadian Tax Foundation
2005-Present
Editorial Board Member, Canadian Tax Journal
2003-Present
Editorial Board Member, International Tax and Public Finance
1999-Present
Research Fellow, CESifo, University of Munich, Germany
2004-2007
Board of Management, International Institute of Public Finance
1993-Present
Editor-in-Chief, International Tax and Public Finance
1984-Present
Advisory Council Member, John Deutsch Institute
Present
Executive Member, Institute of Intergovernmental Relations
1994-1999
Member, Scientific Committee, International Institute of Public Finance
1994-Present
Editorial Board Member, Contemporary Accounting Research
1993-2002
Editor-in-Chief, International Tax and Public Finance
1996-1997
Chair, Technical Committee on Business Taxation, Government of Canada
1993-1995
Associate Dean (Academic)
1987-1989
Director, John Deutsch Institute
Honors/Awards
2002
Winner Purvis Prize and runner-up Donner Book Prize for Most Favored Nation
1990-2006
Arthur Andersen Professor of Taxation and Deloitte & Touche LLP Professor of Taxation
1998
Visiting Scholar, International Monetary Fund, Washington, D.C.
1996-1997
Clifford Clark Visiting Economist, Department of Finance, Ottawa
1994
Distinguished Visiting Professor, University of Alberta
1993
Distinguished Visiting Professor, University of Calgary
1992
Graduate Business Council, University of Toronto, Outstanding Contribution to the MBA Program
Research and Teaching InterestsTeaches a course in Economics and Supervises PhD students in Economics and Marketing. Research includes public economics, tax policy, corporate taxation and comparative tax systems.
No comments:
Post a Comment