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Journal Articles

Tax Filing as State Administrative Infrastructure: Governance Gaps in Canada's Tax-based Benefit System

Gillian Petit, Lindsay M. Tedds, and Jennifer Robson

Canadian Tax Journal · Forthcoming 2026

Forthcoming

Beyond Cost and Yield: An MVPF-TAdmin Framework for Evaluating Tax-Administration Reforms through Public Value, Equity, and Welfare

Selvia Arshad, Gillian Petit, and Lindsay M. Tedds

Canadian Tax Journal · Forthcoming 2026

Forthcoming

Income and Social Supports: An Inclusive Systems-based Approach to Cash Transfer Program Design

Gillian Petit and Lindsay M. Tedds

Canadian Public Administration · 2026 · doi:10.1111/capa.70050

AvailableRead ↗

The Effect of Increased Earnings Exemptions and Asset Thresholds on Income Assistance Flows in British Columbia

Gillian Petit and Lindsay M. Tedds

Poverty and Public Policy · 2024 · 16(4), 309–322 · doi:10.1002/pop4.419

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Who Benefits?: A Critical Analysis of Canada's Federal Basic Personal Amount and Personal Tax Credits

Gillian Petit, Lindsay M. Tedds, and Selvia Arshad

Canadian Tax Journal · 2024 · 72(4), 837–857 · doi:10.32721/ctj.2024.72.4.pf.petit

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Canada Disability Benefit: Battling Ableism in Design and Implementation

Jennifer Robson and Lindsay M. Tedds

Osgoode Hall Law Journal · 2024 · 61(2), 577–608 · doi:10.60082/2817-5069.4014

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The Place of a Basic Income in the Search for a More Just Society

David A. Green and Lindsay M. Tedds

Journal of Poverty and Social Justice · 2024 · 32(3), 472–479

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A Basic Income for Nunavut: Addressing Poverty in Canada's North

Gillian Petit and Lindsay M. Tedds

Canadian Public Policy · 2024 · 50(3) · doi:10.3138/cpp.2023-045

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The Impact of COVID-19 on Transit Revenues in the City of Calgary

Wenshuang Yu, Gillian Petit, and Lindsay M. Tedds

Canadian Journal of Urban Research · 2024 · 33(1)

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Igniting an Intersectional Shift in Public Policy Research (and Training)

Lindsay M. Tedds

Canadian Public Policy · 2023 · 49(1), 1–12

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Canada's GBA+ Framework in a (post)Pandemic World: Issues, Tensions, and Paths Forward

Anna Cameron and Lindsay M. Tedds

Canadian Public Administration · 2023 · 66(1), 7–27 · doi:10.1111/capa.12508

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Re-envisioning the Canada Revenue Agency: From Tax Collector to Benefit Delivery Agent

Gillian Petit, Lindsay M. Tedds, David A. Green, and Jonathan Rhys Kesselman

Canadian Tax Journal · 2021 · 69(1), 34–52 · doi:10.32721/ctj.2021.69.1.pf.petit

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The Effect of Differences in Treatment of the Canada Emergency Response Benefit Across Provincial and Territorial Income Assistance Programs

Gillian Petit and Lindsay M. Tedds

Canadian Public Policy · 2020 · S-29–S43 · doi:10.3138/cpp.2020-054

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The Effects of the 2001 Extension of Paid Parental Leave Provisions on Birth Seasonality in Canada

Janice Compton and Lindsay M. Tedds

Canadian Public Policy · 2016 · 42(1), 48–65 · doi:10.3138/cpp.2015-054

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User Fee Design by Canadian Municipalities: Considerations Arising from Case Law

Kelly Farish and Lindsay M. Tedds

Canadian Tax Journal · 2014 · 62(3), 635–670

AvailableCTJ ↗

Quantifying the Benefits of Backdating: A Canada–US Comparison

Ryan A. Compton, Christopher Nicholls, Daniel Sandler, and Lindsay M. Tedds

Columbia Journal of Tax Law · 2012 · 3(2), 144–175

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The Feasibility of Implementing a Congestion Charge on the Halifax Peninsula: Filling the Missing Link of Implementation

Catherine Althaus, Lindsay M. Tedds, and Allen McAvoy

Canadian Public Policy · 2011 · 37(4), 541–561

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Insider Reporting Obligations and Options Backdating

Ryan A. Compton, Christopher Nicholls, Daniel Sandler, and Lindsay M. Tedds

Banking and Finance Law Review · 2011 · 26(3), 473–490

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Estimating the Income Reporting Function for the Self-employed

Lindsay M. Tedds

Empirical Economics · 2010 · 38(3), 669–687 · doi:10.1007/s00181-009-0284-8

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Keeping it off the Books: An Empirical Investigation into the Characteristics of Firms that Engage in Tax Non-Compliance

Lindsay M. Tedds

Applied Economics · 2010 · 42(19), 2459–2473 · doi:10.1080/00036840701858141

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Options Backdating: A Canadian Perspective

Ryan A. Compton, Daniel Sandler, and Lindsay M. Tedds

Canadian Business Law Journal · 2009 · 47(3), 329–362

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The Canadian Underground and Measured Economies: Granger Causality Results

David E.A. Giles, Lindsay M. Tedds, and Gugsa T. Wekeneh

Applied Economics · 2002 · 34, 2347–2352 · doi:10.1080/00036840210148021

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What Goes Up Must Come Down (But Not Necessarily at the Same Rate): Testing for Asymmetry in New Zealand Time Series

Lindsay M. Tedds

New Zealand Economic Papers · 1998 · doi:10.1080/00779959809544281

AvailableRead ↗

Books

Public Finance in Canada, Seventh Canadian Edition

Lindsay M. Tedds, Trevor Tombe, and Harvey S. Rosen

McGraw-Hill Ryerson · Forthcoming 2027

Forthcoming

Basic Income and a Just Society: Policy Choices for Canada's Social Safety Net

David A. Green, J. Rhys Kesselman, Daniel Perrin, Gillian Petit, and Lindsay M. Tedds with France St. Hilaire

McGill-Queen's University Press · 2023 · Peer reviewed

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Public Finance in Canada, Sixth Canadian Edition

Harvey S. Rosen, Lindsay M. Tedds, Trevor Tombe, Jean-Francois Wen, and Tracy Snodden

McGraw-Hill Ryerson · 2023

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User Fees in Canada: A Municipal Design and Implementation Guide

Catherine Althaus and Lindsay M. Tedds

Canadian Tax Foundation · 2016 · Peer reviewed

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Taxes and the Canadian Underground Economy

David E.A. Giles and Lindsay M. Tedds

Canadian Tax Foundation · 2002 · Peer reviewed

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Funding the Canadian City: A National Dialogue on Municipal Taxation and Fees (Edited Volume)

Lisa Phillips, Enid Slack, and Lindsay M. Tedds (Eds.)

Canadian Tax Foundation · 2019

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Book Chapters

The Effects of COVID-19 on Public Transit in the City of Calgary: Fiscal Impacts and Equity Considerations

Gillian Petit, Lindsay M. Tedds, and Wenshuang Yu

In Christopher Cotton (Ed.), Lasting Disruption: Economic and Social Impacts of COVID-19 · McGill-Queen's University Press · Forthcoming 2026

Forthcoming

Interactions between Federal and Provincial Cash Transfer Programs: The Effect of the Canada Emergency Response Benefit on Provincial Income Assistance Eligibility and Benefits

Gillian Petit and Lindsay M. Tedds

In Brock & Hale (Eds.), Managing Canadian Federalism Beyond Pandemic · University of Toronto Press · 2023

AvailableRead ↗

Gender Disparities in the Labour Market? Examining the COVID-19 Pandemic in Alberta

John Baker, Kourtney Koebel, and Lindsay M. Tedds

In Mansell & McKenzie (Eds.), Alberta Futures · University of Calgary Press · 2021

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The Costs of Energy-related Linear Property on Local Governments in Canada and How they Can Potentially Be Recouped through Taxation

Brock Euper and Lindsay M. Tedds

In Tombe & Winter (Eds.), Measuring the Contribution of Energy Infrastructure · University of Calgary Press · 2021

AvailableRead ↗

Who Pays for Municipal Governments? Pursuing the User Pay Model

Lindsay M. Tedds

In Heaman (Ed.), Who Pays for Canada? Taxes and Fairness · McGill University Press · 2020 · Peer reviewed

AvailableRead ↗

Non-Tax Revenue for Funding Municipal Governments: Potentials, Constraints, and Emerging Opportunities

Lindsay M. Tedds

In Phillips et al. (Eds.), Funding the Canadian City · Canadian Tax Foundation · 2019

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Municipal User Fees in Western Canada

Lindsay M. Tedds

In Slack & Bird (Eds.), Financing Municipal Infrastructure: Who Should Pay? · McGill-Queen's University Press · 2017 · Peer reviewed

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The Tax Treatment of Resource Exploration Expenditures: A Historical Review and a Way Forward

Lindsay M. Tedds

In Adams et al. (Eds.), Canadian Income Tax Centennial Anniversary · Canadian Tax Foundation · 2017 · Peer reviewed

Available

Tax Policy Changes in the 2009 Budget: Much Ado About Stimulus?

Lindsay M. Tedds

In Beach, Dahlby & Jobson (Eds.), The 2009 Federal Budget · Queen's University Press · 2010 · Peer reviewed

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Peer-Reviewed Policy Papers

Impacts of the COVID-19 Pandemic on Women in Canada

Jennifer Robson, Lindsay M. Tedds, et al.

Royal Society of Canada · 2022

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Why Existing Regulatory Frameworks Fail in the Short-term Rental Market: Exploring the Role of Regulatory Fractures

Lindsay M. Tedds, Anna Cameron, Mukesh Khanal, Daria Crisan

The School of Public Policy Publications · 2021 · 14(26), 1–42

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Gender Disparities in the Labour Market? Examining the COVID-19 Pandemic in Alberta

John Baker, Kourtney Koebel, and Lindsay M. Tedds

The School of Public Policy Publications · 2021 · 14(18), 1–37

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Renewing the Social Contract: Economic Recovery in Canada from COVID-19

Christopher McCabe, Vic Adamowicz, Robin Boadway, et al.

Royal Society of Canada · 2020

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Less Income for More Hours of Work: Barriers to Work for Social Assistance Recipients in BC

Gillian Petit, Craig Scott, Blake Gallacher, Jennifer Zwicker, and Lindsay M. Tedds

The School of Public Policy Publications · 2020 · 13(11), 1–16

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Considerations for a Basic Income as a COVID-19 Response

David A. Green, Jonathan Rhys Kesselman, and Lindsay M. Tedds

The School of Public Policy Publications · 2020 · 13(11), 1–16

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Do Insiders Comply with Disclosure Rules?: Evidence from Canada, 1996–2011

Lindsay M. Tedds

The School of Public Policy Publications · 2016 · 9(30), 1–34

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Internally Reviewed Policy Papers

Implications of Taxation Without Indexation in Alberta

Lindsay M. Tedds and Gillian Petit

The School of Public Policy Publications · 2022 · Vol. 15

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Census 2020: Government Transfers to Albertans

Gillian Petit and Lindsay M. Tedds

The School of Public Policy Publications · 2022 · Vol. 15

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An Examination of the Conservative Party of Canada's Proposed Childcare Refundable Tax Credit

Gillian Petit, Lindsay M. Tedds, and Tammy Schirle

The School of Public Policy Publications · 2021 · Vol. 14

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COVID-19 & Trends in Income Assistance Caseloads

Gillian Petit and Lindsay M. Tedds

The School of Public Policy Publications · 2021 · Vol. 14

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Analyzing Changes to Alberta's Child Care Subsidy

Rob Buschmann, Jennifer Fischer-Summers, Gillian Petit, Anna Cameron, and Lindsay M. Tedds

The School of Public Policy Publications · 2020 · Vol. 13

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The Gendered Implications of an Infrastructure Focused Recovery

Anna Cameron, Vanessa Morin, and Lindsay M. Tedds

The School of Public Policy Publications · 2020 · Vol. 13

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The Federal Government's Policy Response to COVID-19: Acting Quickly and Decisively

Gillian Petit and Lindsay M. Tedds

The School of Public Policy Publications · March 2020

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The Merits of Automatic Income Tax Assessments for Low-Income Canadians

Anna Cameron, Lindsay M. Tedds, Jennifer Robson, and Saul Schwartz

The School of Public Policy Publications · February 2020

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The Alberta Child and Family Benefit — Who Gains and Who Loses?

Anna Cameron, Gillian Petit, and Lindsay M. Tedds

The School of Public Policy Publications · 2019 · Vol. 12

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Policy Papers

Economic Security Policy and Canada's National Action Plan to End Gender-based Violence: Is there a Role for Cash Transfers in Addressing Intimate Partner Violence?

Anna Cameron, Lindsay M. Tedds, and Wenshuang Yu

Research paper prepared for Women and Gender Equality Canada · 2023

AvailableRead ↗

11 Steps Towards a More Just Society for Budgets '22 and Beyond

David Green, Lindsay M. Tedds, Rhys Kesselman, and Daniel Perrin

CCPA Policy Note · August 2021

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Gender-based Violence, Economic Security, and the Potential of Basic Income: A Discussion Paper

Anna Cameron and Lindsay M. Tedds

Research paper commissioned by the Expert Panel on a National Strategy for Ending Gender-based Violence · 2021

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Canada Revenue Agency and Tax Administration: Re-envisioning Tax and Benefit Administration in the Age of Digitalization

Marina Flaim, Gillian Petit, and Lindsay M. Tedds

Prepared for SSHRC and the Government of Canada's Future Skills Centre · 2021

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Recommendations for Immediate Provincial Policy Responses to COVID-19

Rob Gillezeau, Gillian Petit, and Lindsay M. Tedds

Intelligence Memo, C.D. Howe Institute · March 2020

AvailableRead ↗

Income Support for Low-Income Workers: A Holistic Approach for Supporting Ontario's Working Poor

Lindsay M. Tedds

Ontario 360 · April 2018

Available

The Kijiji Second-hand Economy Index: 2016 Report

Fabien Durif, Myriam Ertz, and Lindsay M. Tedds

Environics Communication, Toronto · 2016

AvailableRead ↗