Kirk Collins

Journal Articles

COLLINS, KIRK A., JONATHAN ROSBOROUGH AND JOSHUA SIM (2013), “Risk and Charitable Organizations: The Case of Atlantic Canada," Workplace Review, April Issue: 42-57.
    *Reprint of the publication in the Proceedings of the 42nd Atlantic Schools of Business Conference

BURBIDGE, JOHN, KIRK A. COLLINS, JAMES B. DAVIES AND LONNIE MAGEE (2012), "Effective Tax and Subsidy Rates on Human Capital in Canada," Canadian Journal of Economics, 45(1): 189-219.

BROU, DANIEL, KIRK A. COLLINS AND BRENT MCKENZIE (2011), “Sheep and their Herders: Testing the Myth of Rational Voters,” International Journal of Economics and Business Research, 3 (1): 103-117.

COLLINS, KIRK A. (2008), “The ‘Taxing’ Issue of Interprovincial and Cross Border Migration,” Canadian Public Policy, 34 (4): 481-500.

BROU, DANIEL AND KIRK A. COLLINS (2001), “Winning at Hide and Seek: The Tax Mix and the Informal Economy,” Canadian Tax Journal, 49 (6): 1539-1562.

Edited Volumes

COLLINS, KIRK A. AND TIM EDGAR (Forthcoming), "The Different Roles of Corporate Income Tax: Assessing the Current Canadian System against the Carter Ideal and Other Reform Alternatives," Tax Reform: Fifty Years in the Making, Toronto: Carswell.

COLLINS, KIRK A. AND JAMES B. DAVIES (2005), “Recent Changes in Effective Tax Rates on PSE Level Human Capital in Canada,” in (eds.) Charles Beach, Robin Boadway, and Marvin McInnis, Higher Education in Canada, Queen’s University Press, Kingston, Ontario, pp.417-451.

COLLINS, KIRK A. AND JAMES B. DAVIES (2004), “Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada”, in Peter Birch Sorensen (ed.), Measuring the Tax Burden on Capital and Labor, MIT Press, Cambridge, Mass. pp. 171-212.

COLLINS, KIRK A. AND JAMES B. DAVIES (2003), “Tax Treatment of Human Capital in Canada and the United States: An Overview and Examination of the Case of University Graduates”, in Richard G. Harris (ed.), North American Linkages: Opportunities and Challenges for Canada, University of Calgary Press, Calgary, Alberta, pp. 449-484

Commentaries

COLLINS, KIRK A. AND JAMES B. DAVIES (2005), “Carrots and Sticks: The Effect of Recent Spending and Tax Changes on the Incentive to Attend University,” C.D. Howe Institute, Commentary 220, October, 22 pp

Conference Proceedings

COLLINS, KIRK A., JONATHAN ROSBOROUGH AND JOSHUA SIM (2012), “Risk and Charitable Organizations: The Case of Atlantic Canada," Proceedings of the 42nd Atlantic Schools of Business Conference, p.241-256.

Technical Reports

COLLINS, KIRK A. AND JAMES B. DAVIES (2007), “Effective Tax and Subsidy Rates on Human Capital Investment via Post-Secondary Education in Canada: 2000 and 2006”, prepared for the Department of Finance (Ottawa), 28 pages. 

COLLINS, KIRK A. AND JAMES B. DAVIES (2001), “Human Capital and Taxation in Canada”, prepared for the Institute for Research on Public Policy, 45 pages.

Work in Progress

Risk Preferences of Charitable Organizations in Canada (with Jon Rosborough)

Corporate Governance of Not-for-Profits: the Case of Canada (with Jon Rosborough)

Tax Law and Policy:

Behavioral Law and Economics: An Application to GAAR (with Tim Edgar)

Targeted Tax Policy for Human Capital

Political Economy and Taxation:

Taxation, Financial Markets, and Developing Countries: A Political Economy Framework (with Dan Brou)

The Impact of Capital Lobbying on Human Capital Hurdle Rates