Conflict Disclosure

The American Economics Association (AEA) adopted guidelines for the disclosure of potential conflicts of interests by economists. Please find my disclosure information below.

Academic Employment

I am employed by the University of Calgary in the following capacities:

• Associate Professor (with tenure), Department of Economics, May 2018- present 

• Scientific Director, Fiscal and Economic Policy, School of Public Policy, May 2018-April 2023

I was recently employed by the University of Victoria in the following capacities:

• Associate Professor (with tenure), 2013-2018

• Assistant Professor, 2007-2013

I was employed by the University of Manitoba as an Assistant Professor (2005-2007) and McMaster University as a Sessional Instructor (2005). I was also appointed as an Adjunct Assistant Professor, University of Manitoba, 2007 – 2011.

I was a visiting professor in the School of Public Policy (SPP) at the University of Calgary during the 2015-2016 year, while I was on sabbatical from the University of Victoria and on a reduced salary. I was also an unpaid visiting professor in SPP for the period January-April 2018, while I was on my research semester from the University of Victoria.

Past non-academic Professional Employment

• Research Contractor, Software Balm Consulting, 2007-2015

• Research Assistant , McMaster University, 2002 – 2005

• Contract Analyst, Government of Canada, 2002 – 2005

• Senior Analyst, Treasury Board Secretariat, 2001 – 2002

• Policy Advisor, Department of National Defence, 2000 – 2001

• Economist, Department of Finance, 1998 – 2000

• Research Economist, HRDC, 1997

• Teaching Assistant, University of Victoria, 1996 – 1997

• Research Assistant, University of Victoria, 1995 -1996

• Formal Wear Consultant, Western Tuxedo, 1994-1998

• Law &Risk Management Clerk, City of Gloucester, 1991 – 1993

• Accounts Receivable/Payable Clerk, Employment News, 1989-1991

• Cashier, Various Employers, 1986-1989

Academic financial support  (not including expense (e.g. travel) reimbursement)

• University of Calgary: salary/stipends (2018-present)

• University of Calgary: $10,000 Annual research allowance (2018-2023)

• University of Victoria: salary/stipends (2007-2018)

• University of Manitoba: salary (2005-2007)

• McMaster University: employment remuneration

•  Social Sciences and Humanities Research Council Doctoral Fellowship (2004-2005)

• Ontario Graduate Doctoral Fellowship (2003-2004)

• Research Assistant Position (2002-2003) funding by Dr. Alan Harrison

• McMaster University Entrance Scholarship (2002-2003)

• The Student Learning Award (1997)

• The Pillips, Hagar, and North LTD Graduate Bursary (1996-1998)

• University of Victoria Van Dusen Fellowship (1996-1998)

• Talisman Energy Bursary (1995-1996)

 Other Compensation

• McGraw-Hill Education: $2,500 honorarium in recognition of my contribution to updating Public Finance in Canada and semi-annual payment of royalties that vary based on sales of the textbook.

• Evolve to Innovate Program: $5,000 honorarium in recognition of my support for an e2i trainee.

• Ontario360: $500 for the production of a 30 on 30 report related to a piece on Income Support for low-income Workers.

• EcoFiscal Commission: Professional Services Honorarium for participation in events, meetings.

• Deloitte Canada: Hourly Compensation related to submit matter expertise on the Underground Economy (2016)

• School of Public Policy, University of Calgary: $5,000 for contributions to educational Services (e.g. teaching) during the 2015-2016 year related to aforementioned visiting position

Awarded Research Grants/Contracts

• City of Calgary Equity in Service Delivery Fund ($70,000), Principal Investigator for ProperTEA (Tax Equity Analysis) (Awarded March 2023). Governed by the Urban Alliance Master Agreement.

• City of Calgary Council Innovation Fund ($324.070), Principal Investigator for Scoping Calgary’s Short Term Rental Economy: Building the Evidence Base to Shape Innovative Regulatory Frameworks in the Digital City (Awarded: December 2022). Governed by the Urban Alliance Master Agreement.

• SSHRC Knowledge Synthesis Grant ($30,000), Principal Investigator for Basic Income as a Response to Gender-based Violence (Awarded: December 2022).

• Canadian Housing Evidence Collaborative ($75,000), Principal Investigator for the Development of an Equity Data and Information Collection Framework for the National Housing Strategy (Awarded: October 2022).

• Thelma Margaret Horte Memorial Fellowship in Women and Society ($10,000), University of Calgary, Principal Investigator For Gender Disparities in the Labour Market? Examining the COVID-19 Pandemic (January-August 2022).

• Single Mother’s Alliance & Westcoast Leaf ($15,000), Principal Investigator for Assessing the Eligibility for Legal Aid Services in British Columbia (Awarded: October 2021)

• BluePrint ADE, Principal Investigator for Feasibility Study—Guaranteed Basic Income For Nunavut, $385,000) (2021-2023)

• Women’s Shelters Canada, Principal Investigator for Basic Income as a Response to Gender-based Violence, $20,825. (2021)

• SSHRC Knowledge Synthesis Grant, Principal Investigator for Canada Revenue Agency and Tax Administration: Re-envisioning Tax and Benefit Administration in the Age of Digitization, $30,000. (2020-2022)

• Sustainable Governance Indicators, Bertelsmann Stiftung, Gütersloh, Germany, for the production of the Canada portion of the COVID-19 Special Survey  of the Sustainable Governance Indicators, €4,000 (2020-2021)

• SSHRC Partnership Engage Grant , Principal Investigator for COVID-19 and the Financial Crisis in the City of Calgary: What have Been the Impacts on the City’s User Levies and Property Tax Revenues and What Lessons Can Be Learned, $25,000. (2020-2022). Governed by the Urban Alliance Master Agreement.

• Alberta Real Estate Foundation: Airbnb and the Short-term Rental Economic in Alberta (4 Research Projects), $60,000 (and matching funds from the Palmer Urban Policy Platform) (2019-2022)

• Government of British Columbia: BC Basic Income (16 research projects), $1.1M. (2018-2021)

• School of Public Policy, University of Calgary: Strategic Research Initiative, $20,000 for GBA+ and Inclusive Growth project. (2018-2019)

• Social Science and Humanities Research Council of Canada: Connections Grant, $25,000 for a conference on Funding the Canadian City to take place in Toronto, ON on Feb. 6-7, co-sponsored by the Canadian Tax Foundation and the Institute on Municipal Finance & Governance (2017-2018)

• School of Public Policy, University of Calgary: $10,000 for the production of Do Insiders Comply with Disclosure Rules (2015-2016)

• Kijiji Canada: $20,000 for the production of The Kijiji Second-Hand Economy Index 2016 Report and associated promotion/media work. (2015-2016)

• Institute on Municipal Finance & Governance: $5,000 for the production of Municipal User Fees in Western Canada (2015-2016), included as a chapter in Financing Infrastructure: Who Should Pay published by McGill-Queen’s University Press.

• Northern Policy Institute: $10,000 for participation in a workshop on Basic Income Guarantee and production of Implementing a Basic Income Guarantee Through the Personal Income Tax System (2016-2017)

• Canadian Tax Foundation: $42,000 for monograph User Fees in Canada and online guide (2012-2014)

• Social Science and Humanities Research Council of Canada: Standard Research Grant, $87,456 for Options Backdating project.(2009-2013)

• Tobacco Control Program, Health Canada: $4,725 for Review of the Econometric Model for the Evaluation of Tobacco Control Initiatives in Canada (2007-2008)

• Human Resources and Skills Development: Canada Summer Jobs Grant, $2,560 (2007)

• University of Victoria: Internal Research/Creative Project Grants for various research activities and projects (2007-2018)

• University of Victoria: Scholarly Research/Artistic Performance Travel Grants for various conferences (2007-2018)

• University of Victoria: SSHRC Top-Up Grant (2009-2013)

• University of Victoria: Work Study Program Grant, $3,000 (2008-2009)

• University of Victoria: New Faculty Start-up research grant, $10,000 (2007)

• University of Manitoba: Research Grants Program for various activities and projects (2005-2007)

• University of Manitoba: New Faculty Start-up research grant, $10,000 (2005-2007)

• Canadian Tax Foundation: $20,000 for monograph Taxes and the Canadian Underground Economy (1998-2002)

Relevant paid or unpaid activity

My objective is to make both an academic contribution and to have an impact on Canadian policy-making and policy-implementation. As a result, it is important that my research be accessible to broader audiences including academics outside the traditional narrow boundaries of economics, decisions makers, practitioners, and the general public and for it stimulate broader conversations about public policy beyond the academic community. I do this by publishing in a wide range of outlets, including academic peer-reviewed journals across a several disciplines, through a variety of knowledge-mobilization efforts, and by forming strategic partnerships that lead to technical reports for decision makers and the general public. I genuinely believe that research and the communication of research and expert knowledge can positively influence a range of policies, and its ability to do so increases when you work across disciplines, institutions, and perspectives.

Here are some of my current and unpaid activities:

• I am a member of the Canadian Women Economists Committee (2022-2024)

• I am a member of the Advisory Council for the Public Policy Forum. (2021-2023)

• I am a member of the Scientific Coundil for the ONE Society Network. (2021-2023)

• I am a member of the editorial board of the Canadian Tax Journal. 

I have also recently completed a number of paid and unpaid activities

• I was a member of the Government Canada's Task Force on Women and the Economy. (2021-2022)

• I was co-chair of the Royal Society of Canada's Working Group on  COVID-19 Impact on Women. (2021-2022)  Our report was made public in November 2022.

• I was a panelist on the Possibility Panel, The Next 30 (2020-2021)

• I was a member of the Royal Society of Canada's post-COVID economic recovery working group. Our report was made public in November 2020.

• I was a member of the research advisory board for the Northern Policy Institute.

• I was a member of the BC Basic Income project. I did not receive any direct compensation for this work. Further information is available from the Ministry of Social Development and Poverty Reduction, Government of British Columbia. (2018-2021)

• I had joined the Calgary Chamber of Commerce's Municipal Platform Development Task Force . The Task Force was considering the question: what do we want our city to look like and will be developing recommendations in advance of the City of Calgary's 2021 municipal elections. After the termination of then CEO Sandip Lalip the Task Force seemed to have either ended or continued without me with no communication on either outcome.

• I had joined the C.D. Howe's Pandemic Recovery Working Group on Fiscal and Tax Policy. The work begins September 2020. I tendered my resignation from the task force on October 12, 2020 as it was clear that diverse voices were not being represented in the final product. 

• For the period of 2019-2020, I was a member of the City of Calgary's Financial Task Force. I provided academic expertise to the committee regarding developing a new framework for property taxes in the City to address the collapse of valuations of commercial property in the downtown core and advising on additional revenue sources for the City. I did not receiving any direct compensation for this work. The terms of reference of this work can be found here. The final report can be found here.

• For the years 2018-2020, I was a Commissioner on Canada's Ecofiscal Commission. I received professional Services Honorarium for participation in events and meetings, but no compensation was received related to providing expert advice on reports.

• During the 2017-2018 academic year, I chaired the Government of British Columbia’s MSP Task Force. We provided a written interim report on 1 February 2018 and submitted our final report on 29 April 2018. Members of the task force received compensation for this work, as set out by Government compensation policy. The compensation recognizes the opportunity cost of this work which, as most of the work will be during my research semester (January-April, 2018), will be research productivity and consulting work. The compensation included a retainer to cover all non-official meeting work (e.g. drafting of report), and compensation for official meetings that varies depending on the length of the meeting. Direct travel costs were also reimbursed. Further information on the compensation is available from the Ministry of Finance, Government of British Columbia.

• I was a member of the editorial board for the Mowat Centre. 

I am a regular non-partisan public commentator, writing for print media, appearing on a variety of T.V., radio, and podcasts, and providing testimony to the political committees. I also write regularly on my blog and tweet regularly on a variety of public policy issues. I also freely take calls/emails/DMs/texts from all types of government and political officials for advice on policy matters. I have, to this date, not been paid for this advice or work.

In terms of compensated speaking, media, or review work:

• I attended and gave a keynote talk at the 2021 CCPAC-CCOLA conference and received a $100 gift card to use at Alberta's Own Market. 

• Lakehead University, Department of Economics paid me an honorarium of $200 for giving a talk there in 2021 via zoom on my research related to the interactions of CERB and social assistance. 

• Concordia University, Department of Community and Public Affairs, paid me an honorarium of $40 in a Charity Gift Card which I donated to the Calgary Women's Emergency Shelter Network. 

• Macleans, occasional contributions (paid) 2015-2016

• Globe and Mail, occasional contributions (paid) 2015-2017

• Ottawa Citizen, occasional contributions (paid) 2014

• Huffington Post, occasional contributions (unpaid) 2013

• Globe and Mail Economy Lab, regular contributions (paid and unpaid), 2011-2014

• Fraser Institute, (paid) honorarium received for peer review of work completed on income inequality in Canada, 2011.

• Peer review (unpaid) for many economic journals, SSHRC, and the Research Data Centre Network.

I have had, during my time at the University of Victoria and University of Calgary, representatives from the public and non-profit sector and many others speak in my classes. I have never offered compensation beyond accommodation and travel expenses for speakers, either directly or in-kind, with the exception of a small token of appreciation from the class. I have also spoken in others’ classes, upon request, and under the same compensation conditions.

Family conflicts of interest

To the best of my knowledge, no members of my immediate family have personal or financial relationships which would be viewed by a reasonable individual to constitute a conflict of interest with either my research or public commentary. My husband used to run a software businesses that from, time to time, provided paid software services that aided in the communication of research results.  He is now a paid software employee. 

I have an 10 year old son who regularly tells me how to spend my money. It is never on anything that any reasonable person would consider raising a conflict of interest. 

Asset disclosure

I no longer directly hold shares of any corporation. I do hold shares in companies through broadly diversified Exchange Traded Funds. 

My spouse holds diversified mutual funds, direct shares in various corporations, and broadly diversified Exchange Traded Funds. I have no knowledge of the shares held by my spouse or any say in the purchase or sale of these shares.

My husband and I currently own a single home, located in Calgary, Alberta, which is the one we live in. We currently have no debt (mortgage, line of credit, or otherwise). 

Non-partisan statement

Non-partisanship is a lack of affiliation with, and a lack of bias towards, a political party, candidate, or public policy positions. I am currently not a member of any political party at the municipal, provincial, or federal levels. I have never been a candidate for office or a political party and have never played a coordinating role in any election campaign for a candidate or political party. I have, in the past, been a member of a federal political party. In the 1990s, I was an active member of the federal Progressive Conservative Party of Canada.

I do recognize that my experience uniquely equips me to analyze public policy and engage in public policy commentary, and I do use my knowledge and abilities to do just that in a non-partisan manner. I do not believe that taking a position on good public policy is necessarily partisan in nature, particularly when it is based on evidence and expertise. In fact, my research is focused on public policy that meaningfully promotes economic inclusion, strengthened social infrastructure, and systemic change, and which considers structural dynamic and distinct experiences. Good public policy requires full participation in the policy process, and I also believe that making progress on important policy issues requires everyone, regardless of political persuasion.

*Thanks to Kevin Milligan, UBC, and Andrew Leach, UofA, for letting me borrow form and substance from their conflict disclosure statements.

**This is a best efforts disclosure. I am a very publicly engaged scholar and have nothing to hide regarding my activities, however, given the breadth of these activities, I may have inadvertently omitted activities that some may feel should be individually disclosed.