Michael Smart is Associate Professor of Economics at the University of Toronto. He is a specialist in the economic analysis of government policy. He has published widely in academic and policy journals on such subjects as tax policy design, tax competition among governments, fiscal federalism in Canada and abroad, and the politics of taxation and government spending. Since 2001, he has been Editor of the journal International Tax and Public Finance.
Professor Smart received a Ph.D. from Stanford University in 1995, an M.A. from the University of British Columbia, and a B.A. from McGill University. Prior to his doctoral studies, he was employed as an economist in the federal Department of Finance.