Research
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. You can check out my google scholar profile here, my SSRN profile here, and my REPEC profile here.
My established research has generally evolved along a number main themes:
Municipal Public Finance
Municipal Public Finance
- Lindsay M. Tedds and Brock Euper. The Costs of Energy-related Linear Property on Local Governments in Canada and How they Can Potentially Be Recouped through Taxation. In Trevor Tombe and Jennifer Winter (Eds.), 2020, Measuring the Contribution of Energy Infrastructure: A Practical Guide. Calgary: University of Calgary Press (Forthcoming)
- Lisa Phillips, Enid Slack, and Lindsay M. Tedds (Eds.). 2019. Funding the Canadian City: A National Dialogue on Municipal Taxation and Fees. Toronto: Canadian Tax Foundation
- Lindsay M. Tedds, 2019, Who Pays for Municipal Governments? Pursuing the User Pay Model. In Elsbeth Heaman (ed.) Who Pays for Canada? Taxes and Fairness, McGill University Press (forthcoming)
- Lindsay M. Tedds. Non-Tax Revenue for Funding Municipal Governments: Potentials, Constraints, and Emerging Opportunities. In L. Phillips et al (Eds.), 2019, Funding the Canadian City: Toronto: Canadian Tax Foundation.
- Lisa Phillips, Enid Slack, and Lindsay M. Tedds. Introduction. In L. Phillips et al (Eds.), 2019, Funding the Canadian City. Toronto: Canadian Tax Foundation.
- Lindsay M. Tedds. 2017. “Municipal User Fees in Western Canada.” Enid Slack and Richard Bird (Eds.). Financing Municipal Infrastructure: Who Should Pay? (McGill-Queen’s University Press, Toronto, ON)
- Catherine Althaus and Lindsay M. Tedds. 2016. User Fees in Canada: A Municipal Design and Implementation Guide. Toronto: Canadian Tax Foundation.
- Catherine Althaus and Lindsay M. Tedds. 2016. User Fees Design and Implementation Online Guide. Toronto: Canadian Tax Foundation. Available at: http://www.ctf.ca/CTFWEB/UserFees/index.html?WebsiteKey=1a08c672-0c51-47b9-9404-6d4fd0fdc840&=404%3bhttp%3a%2f%2fwww.ctf.ca%3a80%2fctfweb%2fEN%2fUserFees%2findex.html
- Kelly Farish and Lindsay M. Tedds. 2014. “User Fee Design by Canadian Municipalities: Considerations Arising From Case Law.” Canadian Tax Journal, Vol 62(3), 635-70
- Catherine Althaus, Lindsay M. Tedds, and Allen McAvoy. 2011 “The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the “Missing Link” of Implementation.” Canadian Public Policy, Vol. 37(4), 541-561.
Taxation and Disclosure of Stock Option Awards
Taxation and Disclosure of Stock Option Awards
- Lindsay M. Tedds. 2016. Do Insiders Comply with Disclosure Rules?: Evidence from Canada, 1996-2011, SPP Research Papers, Vol 9 (30), 1-34.
- Ryan A. Compton, Christopher Nicholls, Daniel Sandler, and Lindsay M. Tedds. 2012 "Quantifying the Benefits of Backdating: A Canada-US Comparison." Columbia Journal of Tax Law, Vol 3(2), 144-175.
- Ryan A. Compton, Christopher Nicholls, Daniel Sandler, and Lindsay M. Tedds. 2011. “Insider Reporting Obligations and Options Backdating.” Banking and Finance Law Review, Vol 26(3), 473-490.
- Ryan A. Compton, Daniel Sandler, and Lindsay M. Tedds. 2010. “Backdating, Tax Evasion, and the Unintended Consequences of Canadian Tax Reform,” Tax Notes International, August 23, pp. 671-684.
- Ryan A. Compton, Daniel Sandler, and Lindsay M. Tedds. 2009. “Options Backdating: A Canadian Perspective.” Canadian Business Law Journal, Vol. 47(3), p. 329-362.
- Ryan A. Compton, Daniel Sandler, and Lindsay M. Tedds. 2009. “Comments on National Instrument 55-104 Insider Reporting Requirements and Exemptions,” Ontario Securities Commission, March.
Tax Non-compliance and the Underground Economy
Tax Non-compliance and the Underground Economy
- Lindsay M. Tedds. 2010. “Estimating the Income Reporting Function for the Self-employed,” Empirical Economics, vol. 38(3), 669-687.
- Lindsay M. Tedds. 2010. “Keeping it off the Books: An Empirical Investigation into the Characteristics of Firms that Engage in Tax Non-Compliance.” Applied Economics, vol. 42(19), 2459-2473.
- Lindsay M. Tedds. 2005. “The Underground Economy in Canada,” in Chris Bajada and Friedrich Schneider (eds.), Size, Causes and Consequences of the Underground Economy (Ashgate Publishing, UK).
- Tedds, Lindsay M., and David E.A. Giles, 2005, “Response to Breusch's Critique,” 53 Canadian Tax Journal 392-395.
- David E.A. Giles, Lindsay M. Tedds, and Gugsa T. Wekeneh. 2002. "The Canadian Underground and Measured Economies: Granger Causality Results." Applied Economics, vol. 34, 2347-2352
- Giles, David E.A. and Lindsay M. Tedds, 2002 "Response [to Comments on "Taxes and the Canadian Underground Economy]," 50 Canadian Tax Journal 1662-67.
- David E.A. Giles and Lindsay M. Tedds. 2002. Taxes and the Canadian Underground Economy, Toronto: Canadian Tax Foundation.
Design and Implementation of Tax Policy
Design and Implementation of Tax Policy
- Anna Cameron, Gillian Petit, Lindsay M. Tedds. Tax Policy Trends: The Alberta Child and Family Benefit—Who Gain and Who Loses? The School of Public Policy Publication, 12, pp. 1-2.
- Lindsay M. Tedds, David Duff, and Paul Ramsey. 2018. Medical Services Premium Task Force: Tax Reform Proposals for the Province of British Columbia. BC Ministry of Finance, March.
- Lindsay M. Tedds. 2017. “How the Canadian Income Tax System Facilitates and Impedes the Implementation of a Basic Income Guarantee.” Northern Policy Institute.
- Lindsay M. Tedds. 2017. "The Tax Treatment of Resource Exploration Expenditures: A Historical Review and a Way Forward." in Adams et al. (eds), Canadian Income Tax Centennial Anniversary (Canadian Tax Foundation, Toronto, ON).
- Larry Chapman, Ken McKenzie, Shawn Porter, and Lindsay Tedds. “Tax Policy Forum: Review of Tax Expenditures, Budget 2016.” Canadian Tax Foundation, 2016 Conference Report 4, 1-25.
- Lindsay M. Tedds. 2010. “Tax Policy Changes in the 2009 Budget: Much Ado About Stimulus?” in Charles Beach, Bev Dahlby, Paul Jobson (eds.), The 2009 Federal Budget: Challenge, Response and Retrospect (Queens University Press, ON) .
- Lindsay M. Tedds and Marit Rehavi, 2011, “Special Report—Tax Time: A Workshop Discussion on Recent Research in Applied Public Finance.” Canadian Tax Journal, Vol 59(4), 783-805.
Miscellaneous
Miscellaneous
- Janice Compton and Lindsay M. Tedds. 2016 "The Effects of the 2001 Extension of Paid Parental Leave Provisions on Birth Seasonality in Canada." Canadian Public Policy, Vol 42(1), 48-65.
- Fabien Durif, Myriam Ertz, and Lindsay M. Tedds. 2016. The Kijiji Second-hand Economy Index: 2016 Report. Environics Communication, Toronto, Ontario.
- Lynda Gagne and Lindsay M. Tedds. 2008. “Review of Econometric Model for the Evaluation of Tobacco Control Initiatives in Canada,” Tobacco Control Programme, Health Canada, March.
- Lynda Gagne, Lindsay Tedds, and Jennifer Sullivan. 2008. “Introduction to Data Analysis Using the UT/DLS: Microdata Analysis and Subsetting Service,” December.
- Lindsay M. Tedds. 1998. “What Goes Up Must Come Down (But Not Necessarily at the Same Rate): Testing for Asymmetry in New Zealand Time Series.” New Zealand Economic Papers, June, 41-58.
Work In Progress
Work In Progress
Municipal Public Finance
- Lindsay M. Tedds et al. “Patterns of Use in the Second-hand Housing Market in Alberta”
- Lindsay M. Tedds et al. “Jurisdictional Analysis of Scoping Review of Home-sharing”
- Lindsay M. Tedds et al. “Regulatory Approaches for Managing Second-hand Housing Markets in Alberta Municipalities”
- Lindsay M. Tedds et al. “Regulatory Approaches Specific to Alberta Municipalities”
Tax Policy
- Lindsay M. Tedds and Gillian Schafer “Overview of Current Transfers and Services Affecting BC Residents”
- Lindsay M. Tedds, Gillian Schafer, and J. Rhys Kesselman, “ How Can Various Income Assistance Programs in BC Be Reformed to Operate More Along Basic Income Lines”
- Lindsay M. Tedds and Gillian Schafer “Gender-based Analysis of the Current Transfers and Services Affecting BC Residents”
- Lindsay M. Tedds and Gillian Schafer “Gender-based Analysis of the Alternatives to Income Assistance: Evaluation of Basic income and Basic Services Model”
- Lindsay M. Tedds and I. Daria Crisan “BC Basic Income Simulations: Context, Cases, and Concerns”
- Lindsay M. Tedds, I. Daria Crisan, and Gillian Schafer “Tax Interactions and Tax Implications of the Delivery of Income and In-kind Supports”
Miscellaneous
- Lindsay M. Tedds and Najlaa Kallousa. “Playing by the Disclosure Rules: The Role of Technology, Experience, and Culture in the Accuracy of Insider Report in Canada.”
- Lindsay M. Tedds, “Assisted Reproductive Technology and policies to reduce multiple births: Lessons for Canada.”
- Lindsay M. Tedds and Janice Compton. “Second-hand Economy in Canada.”
- Lindsay M. Tedds and Janice Compton. “Maternity/Parental leave benefits and seasonality of births in Canada.”
- Lindsay M. Tedds “Overview of Gender-based Analysis for Public Policy.”