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

• • 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. 2020. Who Pays for Municipal Governments? Pursuing the User Pay Model. In Elsbeth Heaman (ed.) Who Pays for Canada? Taxes and Fairness, McGill University Press

  • Lindsay M. Tedds. 2019. Non-Tax Revenue for Funding Municipal Governments: Potentials, Constraints, and Emerging Opportunities. In L. Phillips et al (Eds.), Funding the Canadian City: Toronto: Canadian Tax Foundation.

  • Lisa Phillips, Enid Slack, and Lindsay M. Tedds. 2019. Introduction. In L. Phillips et al (Eds.), 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

• • 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

• • 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.

  • Lindsay M. Tedds and David E.A. Giles. 2000. "Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis." Econometrics Working Papers 0003, Department of Economics. University of Victoria.

Design and Implementation of Tax Policy

• • Gillian Petit, Lindsay M. Tedds, David Green, and Jonathon Rhys Kesselman, 2020. Re-envisions the Canada Revenue Agency: From Tax Collector to Benefit Delivery Agent. Canadian Tax Journal. Forthcoming,

  • Gillian Petit and Lindsay M. Tedds. 2020. Fiscal Policy Trends: The Federal Government's Response to COVID-19: Acting Quickly and Decisively. The School of Public Policy Publication, 12, pp. 1-2.

  • Anna Cameron, Lindsay M. Tedds, Jennifer Robson, and Saul Schwartz. 2020. Tax Policy Trends: The Merits of Automatic Income Tax Assessments for Low-income Canadians. The School of Public Policy Publication, 12, 1.

  • Anna Cameron, Gillian Petit, Lindsay M. Tedds. 2019. 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.

Poverty Reduction

• Gillian Petit and Lindsay M. Tedds. 2020. "Poverty in British Columbia: Income Thresholds, Trends, Rates, and Depths of Poverty. Research paper commissioned by the Expert Panel on Basic Income, British Columbia.

• Gillian Petit, Craig Scott, Blake Gallacher, Jennifer Zwicker, and Lindsay M. Tedds. 2020. "Less Income for More Hours of Work: Barriers to Work for Social Assistance Recipients in BC." The School of Public Policy Publications, 13 (16), 1-29.

• Gillian Petit and Lindsay M. Tedds. 2020. The Effect of Differences in Treatment of the Canada Response Benefit Across Provincial and Territorial Income Assistance Programs." Canadian Public Policy, July, S29-S43.

• David A. Green, J. Rhys Kesselman, and Lindsay M. Tedds. 2020. Considerations for Basic Income as a COVID-19 Response." The School of Public Policy Publications, 13 (11), 1-16.

Miscellaneous

• • Anna Cameron, Vanessa Morin, and Lindsay M. Tedds. 2020. "The Gendered Implications of an Infrastructure Focused Recovery." The School of Public Policy Publications. September 2020.

  • 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.

  • Adian McFarlane and Lindsay M. Tedds. 2007. "Work, Rest, and Play: Exploring Trends in Time Allocation in Canada and the United States." MPRA Paper 4211, University Library of Munich, Germany

  • 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.

Websites/Software/Code

• Gillian Petit and Lindsay M. Tedds. 2020. “ A Web-based Interactive Visualization of B.C. Basic Income Simulations source code.” [Source Code]. GitHub Repository, https://github.com/GillianPetit/BC-Simulations.git

• Gillian Petit and Lindsay M. Tedds. 2019. “A Web-based Interactive Visualization of Income and Social Support Programs in B.C. source code.” [Source Code]. GitHub repository, https://github.com/lmtedds/BC-Basic-Income-Data-Visualization.git

• 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

Work In Progress

Municipal Public Finance

• • Daria Crisan, Mukesh Khanal, and Lindsay M. Tedds. "Scoping Review of the Short-term Rental Market."

  • Daria Crisan, Mukesh Khanal, and Lindsay M. Tedds. "Jurisdictional Analysis of the Regulator Approaches of the Short-term Rental Market."

  • Daria Crisan, Mukesh Khanal, and Lindsay M. Tedds. “Patterns of Use in the Second-hand Housing Market in Alberta”

  • Jasmin Mian, Mukesh Khanal, and Lindsay M. Tedds. “Regulatory Approaches for Managing Second-hand Housing Markets in Alberta Municipalities”

  • Daria Crisan, Mukesh Khanal, and Lindsay M. Tedds. “Regulatory Approaches to Managing the Short-term Rental Market: A Design and Implementation Guide for Municipalities”

Tax Policy

• • Gillian Petit, Lindsay M. Tedds, David Green, and Jonathon Rhys Kesselman. 2020. Canada Revenue Agency and Benefit Administration: Re-envisioning Tax Legislation and Tax Administration as an Instrument for Delivering Social Objectives. Canadian Tax Journal.

  • Anna Cameron, Daria Crisan, Mukesh Khanal, and Lindsay M. Tedds. 2020. Tax Policy Trends: The Alberta Tourism Levy and Short-term Rentals: A Blunt Instrument for a Complex Issues.

Poverty Reduction

• David A. Green, J. Rhys Kesselman, and Lindsay M. Tedds. 2020. Expert Panel on Basic Income. [website]

• David A. Green, J. Rhys Kesselman, Lindsay M. Tedds, and Daniel Perrin. 2020. Expert Panel on Basic Income Final Report, Volumes 1-6.

• David A. Green, Lindsay M. Tedds, J. Rhys Kesselman (eds.). The Future of the Social Safety Net in Canada: The Role of a Basic Income, Targeted Cash Transfers, and Basic Services [working title]. Institute for Research on Public Policy. (In Progress).

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• Lindsay M. Tedds, Daria Crisan, and Gillian Petit. 2020. "Basic Income in Canada: Principles, Design Features, and Canadian Political Commitments."

• Lindsay M. Tedds and Daria Crisan. 2020. "Evaluating Key Proposals for a Basic Income in Canada."

• David Green, J. Rhys Kesselman, Lindsay M. Tedds, Daria Crisan, and Gillian Petit. 2020. "Basic Income Simulations for the Province of British Columbia."

• Gillian Petit and Lindsay M. Tedds. 2020. "Overview of the Income and Social Support System in British Columbia."

• Gillian Petit and Lindsay M. Tedds. 2020. Programs-based Overview of Income and Social Support PRograms for Working-Age Persons in British Columbia."

• Gillian Petit and Lindsay M. Tedds. 2020. "Interactions Between Income and Social Support Programs in BC."

• Gillian Petit and Lindsay M. Tedds. 2020. "Systems-level Reforms to B.C.s Income and Social Support Programs Along Basic Income Lines."

• Gillian Petit and Lindsay M. Tedds. 2020. "Income Assistance in British Columbia: Reforms Along BI-lines."

• Anna Cameron and Lindsay M. Tedds. 2020." Gender-based Analysis of the Alternatives to Income Assistance: Evaluation of Basic income and Basic Services Model."

• Gillian Petit, Anna Cameron, Lindsay M. Tedds. 2020. "Gender-based Analysis of the Income and Social Support System in B.C."

• Gillian Petit and Lindsay M. Tedds. 2020. “ A Web-based Interactive Visualization of the History of the B.C. Income Support System.” [Source Code]

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.”

  • Anna Cameron, Gillian Petit, and Lindsay M. Tedds. “Second-hand Economy in Canada.”

  • Lindsay M. Tedds and Janice Compton. “Maternity/Parental leave benefits and seasonality of births in Canada.”

  • Anna Cameron and Lindsay M. Tedds. “Overview of Gender-based Analysis for Public Policy.”