Michael Smart

Michael Smart is Professor of Economics at the University of Toronto. He is a specialist in the economic analysis of tax policy.  His academic research – on taxation, fiscal federalism, and the political economy of government policy – has appeared in leading academic journals in economics.  He is Co-Director of the Finances of the Nation project of the Canadian Tax Foundation, and has previously served as an editor of the Canadian Journal of Economics, and International Tax and Public Finance.  He is an affiliated researcher with the Oxford Centre for Business Taxation, the Center for Economic Studies in Munich, and the School of Public Policy in Calgary.  He has also held positions visiting the London School of Economics and the University of Munich, and as special adviser at the federal Department of Finance in Canada.

Professor Smart received his Ph.D. from Stanford University in 1995, and was also educated at McGill University and the University of British Columbia.