Dr. Pierre-Pascal Gendron Diploma Module ... - CISE UAdeC · Distinguished Faculty Award in August...

Dr. Pierre-Pascal Gendron – Diploma Module Proposal

Title: A Primer on Health Economics

Abstract

This module applies microeconomic theory to analyze the challenges health care systems face

and how to improve health care and health outcomes. Frameworks for examining and solving

health care problems are developed and used to analyze medical care markets and perform

economic evaluation. They are also used to model and explain both the demand and supply sides

of health care, including: population health and determinants of health, health measurement, cost

of service provision, resource planning, and the markets for insurance, physicians, hospitals,

pharmaceuticals, and alternative funding and delivery models. Finally, the module considers the

role of government in health care delivery and public policy, including the efficiency, equity,

informational, and distributional aspect of policies.

May 8, 2019

Dr. Pierre-Pascal Gendron - Bio

Pierre-Pascal Gendron, PhD (Economics) is Professor of Economics and Program Coordinator, Bachelor

of Commerce – Healthcare Management, and Bachelor of Commerce – International Business, Faculty of

Business, Humber Institute of Technology & Advanced Learning (Toronto, Canada). He teaches or has

taught the following courses in B.Comm programs: Health Economics, Environmental Economics and

Management, International Finance, Macroeconomics, and Microeconomics. He received Humber's

Distinguished Faculty Award in August 2013.

Dr. Gendron has served as economic analyst in the federal government of Canada, as consultant in

progressive positions with international tax practices of professional services firms in Canada and The

Netherlands, and as consultant on fiscal matters for the International Monetary Fund (IMF), the

Revenue Development Foundation (RDF), the U.S Agency for International Development (USAID), the

World Bank, and the Forum of Federations.

He is a member of the Expert Rosters of the Fiscal Affairs Department of the IMF and the Caribbean

Regional Tax Assistance Centre (CARTAC) and has participated in a significant number of tax policy and

revenue administration technical assistance missions worldwide. He has also taught a number of value-

added tax courses over five years as a Visiting Instructor at the African Tax Institute, Faculty of Economic

and Management Sciences, University of Pretoria, South Africa.

He has recently created and edited the content of the Value Added Tax (VAT) module of the Tax Policy

Assessment Framework (TPAF) during his six-month appointment as Visiting Scholar in the Fiscal Affairs

Department of the IMF in 2017-18. The IMF and the World Bank have released publicly the first module

(VAT) in September 2018. TPAF will provide a framework for systematic assessments of all major taxes,

aimed to provide a solid analytical basis and practical guidance for the design of tax policy. It is a public

good that can be used by providers of technical assistance, country officials, analysts, civil society

organizations, the donor community, and academia.

Dr. Gendron has published extensively on public economics, especially in the area of tax policy in

developing countries. His influential book, The VAT in Developing and Transitional Countries, co-

authored with Richard M. Bird, received its paperback release by Cambridge University Press in 2011. He

is a member of the Advisory Board of the World Journal of VAT/GST Law, a peer-reviewed journal.

May 8, 2019

PIERRE-PASCAL GENDRON May 2019

EARNED DEGREES

1997 Ph.D. Economics, University of Toronto

(Title of dissertation: Essays on corporate taxation and the firm; fields: public

economics, industrial organization)

1988 M.A. Economics, Queen’s University

1987 B.Sc. Sciences économiques, Université de Montréal

EMPLOYMENT HISTORY

Positions Held

2016 – Present Program Coordinator, Bachelor of Commerce – International Business, and

Bachelor of Commerce – Healthcare Management, Faculty of Business,

Humber Institute of Technology & Advanced Learning (ITAL), Toronto

2013 – 2016 Program Coordinator, Bachelor of Commerce – International Business, The

Business School, Humber ITAL

2011 – 2013 Program Coordinator, Bachelor of Commerce – International Business, and

Common Business Platform (Years 1 & 2), The Business School, Humber

ITAL

2010 – 2014 Instructor, African Tax Institute, Department of Economics, Faculty of

Economic and Management Sciences, University of Pretoria, South Africa

2008 – 2011 Program Coordinator, Business Degrees, The Business School, Humber

ITAL

2007 – 2008 Program Coordinator, Business Administration Co-op, Business

Administration, and Business Management Diploma Programs, Lakeshore

Campus, The Business School, Humber ITAL

2003 – Present Professor, Economics, The Business School, Humber ITAL

2002 – 2003 Senior Manager (Chief Economist), Global Transfer Pricing Services, KPMG

LLP, Toronto

1999 – 2002 Senior Manager, 2000 – 2002, Manager, 1999 – 2000, Global Transfer

Pricing Services, KPMG Meijburg & Co, Amstelveen, The Netherlands

1997 – 1999 Manager (Economist), Transfer Pricing Services Group, 1997 – 1999, and Tax

Policy Services Group, 1997, Ernst & Young LLP, Toronto

1995 – 1997 Instructor, Department of Economics and Erindale College, Faculty of Arts

and Science, University of Toronto

Pierre-Pascal Gendron, May 2019

2

Positions Held (continued)

1991 – 1995 Teaching Assistant, Department of Economics, Erindale College, Faculty of

Arts and Science, Faculty of Management, University of Toronto

1990 – 1991 Consultant, Economics and Policy Division, Hickling Corporation, Ottawa

1988 – 1990 Economic Analyst, Economic Evaluation Branch, Finance Group, Transport

Canada, Ottawa

SCHOLARLY AND PROFESSIONAL ACTIVITIES

Teaching, Full-time (Humber ITAL, 2003 – Present)

Undergraduate Courses Diploma Courses

Environmental Economics and Management

(ECON 4002, IBS. 404)

Macroeconomics (BECN 200)

Environmental Ethical Issues (IBS. 404) Microeconomics (BECN 100)

Health Economics (HCM 3500) Money, Banking and Finance (BECN 305)

International Banking and Finance (FIN. 353)

International Finance (FIN 3502)

Macroeconomics (ECN. 153, CPBB 153,

EBBB 201)

Microeconomics (ECN. 102, CPBB 102,

EBBB 105, PLBA 255)

Executive Education

July 2015

Maxwell School of Citizenship and Public Affairs, Syracuse University, Syracuse, NY. Prepared

and delivered a seminar entitled GST & indirect tax administration in a federal state to a large

group of India Revenue Service Customs & Central Excise Chief Commissioners, Toronto

November 2014

School of Continuing Studies, University of Toronto

International Leadership Development Program, Global Business and Economics Component for

the Industrial and Commercial Bank of China: Macroeconomics course; Microeconomics course

Teaching, Part-time

July 2014

African Tax Institute, Department of Economics, Faculty of Economic and Management

Sciences, University of Pretoria, South Africa: Value-Added Taxation (EKN 837), M.Phil.

course; Excise Taxation, short course

July 2013, July 2012, July 2011


Sciences, University of Pretoria, South Africa: Value-Added Taxation, short course; Value-

Added Taxation (EKN 837), M.Phil. course


3

Teaching, Part-time (continued)

March 2010


Sciences, University of Pretoria, South Africa: Value-Added Taxation (EKN 837), M.Phil. course

1995 – 1997

Department of Economics and Erindale College, Faculty of Arts and Science, University of

Toronto: Microeconomic Theory (ECO 200Y), B.A. course

Conference Presentations and Moderator Duties (about last 10 years)

Gendron, P.-P. (2016). Real VATs vs. the good VAT: Reflections from a decade of technical

assistance. VAT Symposium co-sponsored by the University of Pretoria and the University of

New South Wales, Pretoria, South Africa.

Gendron, P.-P. (2015). Moderator for conference panel discussion, Sustainability talks 2015,

Conference sponsored by The Business School, Lakeshore Campus, Humber.

Gendron, P.-P. (2014). Options pour renforcer le rôle de la TVA dans la mobilisation des

recettes. Coordination fiscale en UEMOA, conference co-sponsored by the Union économique et

monétaire de l’ouest africain and the Fonds monétaire international, Dakar, Sénégal.

Gendron, P.-P. (2014). Moderator for conference panel discussion, Sustainability how? Social,

environmental, economic, Conference sponsored by The Business School, Lakeshore Campus,

Humber.

Gendron, P.-P. (2013). VAT/GST tax expenditures: Another view of reform. Policy issues in

respect of excise taxation and value-added taxation, Public Lecture, Faculty of Economic and

Management Sciences, University of Pretoria, South Africa.

Gendron, P.-P. (2012). A fresh look at the GST at twenty-one, 46th Annual Conference of the

Canadian Economics Association, University of Calgary.

Gendron, P.-P. (2010). Value added taxes in Africa: Work in progress. Africa Tax Forum, co-

sponsored by the African Tax Institute, African Tax Administration Forum, Southern African

Development Community, and International Tax and Investment Center, Cape Town, South

Africa.

Gendron, P-P. (2009). Treatment of public service bodies under Canada VATs: The rebate

model. VAT Treatment of Bodies Governed by Public Law and of Subsidies: Issues and

Prospects, Fiscalis Seminar, European Commission, Florence, Italy.

Gendron, P-P. (2009). Value-added tax base and design: Executing sales tax reform in Ontario,

C.D. Howe Institute Policy Workshop, Toronto.

Gendron, P-P. (2009). How should the US treat government entities, nonprofit organizations,

and other tax-exempt bodies under a VAT? Structuring a Federal VAT: Design and Coordination

Issues, American Tax Policy Institute Conference, Washington, DC.


4

Conference Presentations and Moderator Duties (continued)

Gendron, P.-P. (2006). Value added tax treatment of financial services: A developing country

perspective. Tax Policy Symposium: Perspectives from Law & Accounting, Deloitte Centre for

Tax Education and Research, Toronto.

Gendron, P.-P. (2006). VAT revisited: A new look at the value added tax in developing and

transitional countries, 40th Annual Meetings of the Canadian Economics Association, Concordia

University, Montréal.

Awards (Humber ITAL)

Distinguished Faculty Award, 2013

Recognition of Years of Service, Ten Years, 2013

Editorial Boards (Humber ITAL)

Working Paper Series, The Business School Scholarly and Professional Society

Canadian Journal of Students’ Applied Research

Research Affiliations (Humber ITAL)

IDI Researcher, International Development Institute

Committees (Humber ITAL)

Program advisory committees (Bachelor of Commerce programs): International Business, 2008 –

Present; e-Business Marketing, Fashion Management, Human Resources Management, 2008 –

2010; Business Administration diploma, Business Management diploma, 2007 – 2008

Faculty of Business Professional Development Conference, Chair, 2019

Business School Professional Development Conference, Chair, 2015 – 2018

Research & Innovation Fellowship (RIF) Adjudication Committee, 2015

Banner PC Champions, 2013 – Present

Staff Initiated Research Fund Adjudication Committee, 2009 – Present

Faculty and staff selection committees (various), 2005 – Present

Degree Breadth Approval Committee, 2011 – 2014

New Ventures Seed Fund Steering Committee, 2010 – 2015

Degree Council, 2009 – 2013

Academic Council, 2007 – 2010

Research Council, 2003 – 2005, 2006 – 2012

Faculty Mentorship (Humber ITAL)

2007 – 2009, 2012 – Present


5

Faculty Professional Development Presentations (Humber ITAL)

Gendron, P.-P. (2015). Death by PowerPoint and other classroom IT pitfalls. Faculty

Professional Development, The Business School

Gendron, P.-P. (2014). Research-based assignments. Faculty Professional Development, The

Business School

OTHER CONTRIBUTIONS TO FIELD (EXTERNAL)

Academic Appointments

Visiting Scholar, Fiscal Affairs Department, International Monetary Fund, October 2017

– April 2018

Boards

Advisory Board, World Journal of VAT/GST Law

Advisory Board, Thomas McKaig International Inc.

Secretary, member of the Board of Directors, and member of the Executive Committee,

Federation of Canadian-Brazilian Businesses

Expert Panels

Expert Roster, Caribbean Regional Technical Assistance Center (CARTAC), International

Monetary Fund

Expert Roster, Fiscal Affairs Department, International Monetary Fund

Expert Testimony and Official Delegations

Adams, W., Bass, N., Cisterna, D., Gendron, P.-P., & Scott, S.A. (2015, May 11). Canada’s

experience with the GST. Presented to a delegation of officials from Excise and Customs, India.

Visit was organized by the Maxwell School of Citizenship and Public Affairs, Syracuse

University, USA, and the Canadian Tax Foundation, Toronto.

Gendron, P.-P. (2012, September 24). Value-added tax. Presented to the Legislative Council,

State of Vermont, USA.

Bird, R. M., & Gendron, P.-P. (2008). The Canadian harmonized sales tax. Presented to a

delegation of university professors from Japanese universities. Seminar sponsored by the Japan

Local Government Centre, New York City, the Ministry of International Affairs and

Communications, Japan, and the Rotman School of Management, University of Toronto.


6

Thesis, Examination, and Peer Evaluation Committees

External Examiner for Scholtz, R. (2019). A critical evaluation of the VAT treatment of

transactions commonly undertaken by a partnership. Doctoral (LLD) thesis, Department of

Mercantile Law, University of South Africa, Pretoria.

Academic Peer Evaluator for Professor Van Zyl, S. P., National Research Foundation, Research

and Innovation Support and Advancement, Republic of South Africa, 2017.

External Examiner for Introduction to the Tax Environment (EKN 840 course), African Tax

Institute, Department of Economics, Faculty of Economic and Management Sciences, University

of Pretoria, South Africa, 2014, 2015, 2016.

External Examiner for Van Oordt, M. (2015). A quantitative measurement of policy options to

inform value-added tax reform in South Africa. Doctoral (PhD) thesis in Tax Policy, Faculty of

Economic and Management Sciences, University of Pretoria (graduated in 2016).

External Examiner for Van Zyl, S. P. (2013). The collection of value added tax on online cross-

border trade in digital goods. Doctoral (LLD) thesis, Department of Mercantile Law, University

of South Africa, Pretoria (graduated in 2013).

Scholarly Association Memberships

American Economic Association International Institute of Public Finance

Canadian Tax Foundation National Tax Association

Major Media Interviews

Gendron, P.-P. (2018, May 25). Le problème avec Hydro One: Elections ontariennes. Midi Info,

Radio première chaîne, retransmitted simultaneously in all regions, Société Radio Canada.

Gendron, P.-P. (2018, February 1). Economics of Cannabis Legalization. Beyond the Headlines,

CIUT, Radio, University of Toronto.

Gendron, P.-P. (2017, March 22). Budget fédéral 2017. L’heure de pointe (Toronto), Radio

première chaîne Ontario, Société Radio Canada.

Gendron, P.-P. (2016, November 9). Impact de l’élection de Donald Trump sur l’environnement.

Téléjournal Ontario (television), Société Radio Canada.

Gendron, P.-P. (2016, November 9). Impact économique de l’élection de Donald Trump. Radio

première chaîne Ontario, Société Radio Canada.

Gendron, P.-P. (2016, February 26). Un 9ieme budget déficitaire pour l’Ontario: L’analyse de

Pierre-Pascal Gendron. In Midi Info, Radio première chaîne Montréal, retransmitted

simultaneously in all regions: Société Radio Canada.

Gendron, P.-P. (2015, September 10). Bilan économique des gouvernements NPD au Canada.

Bureau parlementaire à Ottawa, Journal de Québec.


7

Major Media Interviews (continued)

Gendron, P.-P. (2013, October 31). Les obligations vertes : Nouvelle mesure des libéraux. In Y’a

pas deux matins pareils/Matins sans frontières, Radio première chaîne Ontario. Toronto/Windsor:

Société Radio Canada.

Gendron, P.-P. (2013, November 12). Rob Ford : Bilan économique. In Y’a pas deux matins

pareils/Régions/Midi Trente, Radio première chaîne Ontario. Toronto/Régions: Société Radio

Canada.

Gendron, P.-P. (2013, October 11). Rapport du Commissaire à l’environnement de l’Ontario. In

Y’a pas deux matins pareils/Matins sans frontières, Radio première chaîne Ontario.

Toronto/Windsor: Société Radio Canada.

Gendron, P.-P., & al. (2013, July 1). Table ronde économique. In Classe économique, Radio

première chaîne Québec. Montréal: Société Radio Canada.

Gendron, P.-P. (2013, May 1). Analyse des attentes du budget de l’Ontario. In Y’a pas deux

matins pareils/Matins sans frontières, Radio première chaîne Ontario. Toronto/ Windsor: Société

Radio Canada.

Dutil, P., Gendron, P.-P., Mendelsohn, M., & Noël, C. (2013, April 3). État des finances de

l’Ontario. In 360. Toronto : Télévision française de l’Ontario.

Gendron, P.-P. (2013, January 7). Économie. In Téléjournal Ontario. Toronto : Société Radio

Canada.

Gendron, P.-P. (2013, January 7). Prévisions économiques de 2013. In Y’a pas deux matins

pareils/Matins sans frontières, Radio première chaîne Ontario. Toronto/ Windsor: Société Radio

Canada.

Gendron, P.-P. (2012, December 12). Privatisation de la Régie des alcools de l’Ontario et de La

Société des loteries et des jeux de l’Ontario. In Y’a pas deux matins pareils, Radio première

chaîne Ontario. Toronto: Société Radio Canada.

Gendron, P.-P. (2012, November 13). Acquisition de Brick par Leon. In Y’a pas deux matins

pareils/Matins sans frontières, Radio première chaîne Ontario. Toronto/ Windsor: Société Radio

Canada.

Dutil, P., Gendron, P.-P., & Lavoie, S. (2012, March). Budget 2012. In Relief. Toronto:

Télévision française de l’Ontario.

Gendron, P.-P. (2012, February 28). Le rapport Drummond. In Relief. Toronto: Télévision

française de l’Ontario.

Gendron, P.-P. (2012, February 15). Le rapport Drummond. In Téléjournal Ontario. Toronto:


Gendron, P.-P. (2011, November 24). Mise à jour économique. In Y’a pas deux matins pareils,

Radio première chaîne Ontario. Toronto: Société Radio Canada.


8

Major Media Interviews (continued)

Gendron, P.-P., Kelly, D., & Rumball, D. (2011, September 21). Table économie: Plateformes

électorales. In Relief. Toronto : Télévision française de l’Ontario.

Gendron, P.-P. (2011, September 16). Coordination de politique des banques centrales

européennes. In Y’a pas deux matins pareils, Radio première chaîne Ontario. Toronto: Société

Radio Canada.

Gendron, P.-P. (2011, June 6). Budget 2012. In Téléjournal Ontario. Toronto: Société Radio

Canada.

Gendron, P.-P. (2011, March 22). Budget 2012. In Téléjournal Ontario. Toronto: Société Radio

Canada.

Gendron, P.-P. (2011, March 22). Budget 2012. In Radio première chaîne Ontario. Toronto:


Consulting Projects

International Monetary Fund (IMF), Washington, DC. Appointed Tax Policy Advisor of the

International Monetary Fund. Receiving institution was the Ministry of Finance of Sri Lanka.

Mission was conducted under the Technical Assistance Program (Tax Policy Division, Fiscal

Affairs Department) and produced a report for the Sri Lankan authorities, May – June 2018.

IMF, Washington, DC. Appointed Visiting Scholar in the Fiscal Affairs Department,

International Monetary Fund. The assignment’s purpose was to develop new content and rewrite

seed content in the VAT module of the Tax Policy Assessment Framework (TPAF) website,

October 2017 – April 2018.

Caribbean Regional Technical Assistance Centre (CARTAC) and IMF, St. Michael,

Barbados, and Washington, DC. Appointed Revenue Administration Advisor of the International

Monetary Fund. Receiving institution was the Inland Revenue Department of Bermuda. June

2017 and December 2017 – February 2018.

IMF, Washington, DC. Appointed Tax Policy Advisor of the International Monetary Fund.

Receiving institution was the Ministry of Finance of Albania. Mission was conducted under the

Technical Assistance Program (Tax Policy Division, Fiscal Affairs Department) and produced a

report for the Albanian authorities, October 2017.


Receiving institution was the Ministry of Finance of Suriname. Mission was conducted under the

Technical Assistance Program (Tax Policy Division, Fiscal Affairs Department, and Legal

Department) and produced a report for the Surinamese authorities, April – May 2017. Served as

mission team leader.


Receiving institution was the Ministry of Finance of Bosnia and Herzegovina. Mission was

conducted under the Technical Assistance Program (Tax Policy Division, Fiscal Affairs

Department) and produced a report for the Bosnian authorities, December 2016.


9

Consulting Projects (continued)

CARTAC and IMF, St. Michael, Barbados, and Washington, DC. Appointed Revenue

Administration Advisor of the International Monetary Fund. Receiving institution was the

Guyana Revenue Authority. Mission was conducted under the Technical Assistance Program of

CARTAC and produced a report for the Guyanese authorities, August 2016.


Receiving institution was the Ministry of Finance of Pakistan. Mission was conducted under the


report for the Pakistani authorities, December 2015.

Revenue Development Foundation, Oslo, Norway, and Yaoundé, Cameroon. Appointed to a

consulting technical assistance mission for the Ministry of Finance of Cameroon aiming at the

improvement of the tax revenue management. Project was funded by the German International

Cooperation (GIZ), June 2015.


Receiving institution was the Ministry of Finance of St. Lucia, Castries. Mission was conducted

under the Technical Assistance Program (Tax Policy Division, Fiscal Affairs Department) and

produced a report for the St. Lucian authorities, December 2014.


Receiving institution was the Ministry of Finance of Barbados, Bridgetown. Mission was

conducted under the Technical Assistance Program (Tax Policy Division, Fiscal Affairs

Department) and produced a report for the Barbadian authorities, June 2014.


Receiving institution was the Ministry of Finance of Belize, Belmopan. Mission was conducted

under the Technical Assistance Program (Tax Policy Division, Fiscal Affairs Department) and

produced a report for the Belizean authorities, January – February 2013.

IMF, Washington, DC. Appointed Tax Policy Advisor of the IMF. Receiving institution was the

Ministry of Finance of the Republic of Senegal, Dakar. Mission was conducted under the


report for the Senegalese authorities, March 2012.

IMF, Washington, DC. Appointed Tax Policy Advisor of the IMF. Receiving institution was the

Ministry of Finance of the State of Kuwait, Kuwait City. Mission was conducted under the


report for the Kuwaiti authorities, October 2011.

IMF, Washington, DC. Appointed Tax Policy Advisor to the Ministry of Finance of Lebanon,

Beirut. Mission was conducted under the Technical Assistance Program (Tax Policy Division,

Fiscal Affairs Department) and produced a report for the Lebanese authorities, April – May 2010.

IMF, Washington, DC. Appointed Tax Policy Advisor to the Ministry of Finance of the Republic

of Congo, Brazzaville. Mission was conducted under the Technical Assistance Program (Tax

Policy Division, Fiscal Affairs Department) and produced a report for the Congolese authorities,

July – August 2009.


10

Consulting Projects (continued)


of Seychelles, Victoria, Mahé. Mission was conducted under the Technical Assistance Program

(Tax Policy Division, Fiscal Affairs Department) and produced a report for the Seychellois

authorities, January – February 2009.

World Bank, Brasilia, Brazil. Prepared and delivered a presentation entitled Lessons from

international experiences with multi-level indirect taxation. Seminar on Tax Reform and Fiscal

Transfers between the Union, States and Municipalities. Interlegis and the Centre for Advanced

Study, Legislative Consultancy, Federal Senate of Brazil, Brasilia, May 2008.


of Burundi, Bujumbura. Mission was conducted under the Technical Assistance Program (Tax

Policy Division, Fiscal Affairs Department) and produced a report for the Burundian authorities,

November 2007.

World Bank, Washington, DC, and Brasilia, Brazil. Prepared three Background Papers entitled

Background: Multi-level indirect taxation; International experiences on multi-level indirect

taxation; and Summing up: International best practices, Indirect Taxation and Multi-Level VAT

in Federal Countries Module, The Consolidation of Fiscal Federalism in Brazil Project, Economic

Policy Sector, February – June 2007.

Forum of Federations, Ottawa, ON. Prepared and delivered several presentations on VAT and

fiscal federalism: The Canadian experience, Workshops on Indirect Taxation of Goods and

Services and Intergovernmental Transfers and Equalization in Federal Systems, Fiscal Forum of

the Brazilian States and the Forum of Federations, Fundaçao Getúlio Vargas, Brasilia, Brazil,

July 2006.

U.S. Agency for International Development, Washington, DC. Prepared a report entitled VAT

revisited: A new look at the value added tax in developing and transitional countries, Fiscal

Reform in Support of Trade Liberalization, January – October 2005; delivered a presentation

entitled Rethinking the VAT. Fiscal Reform Project Seminar, USAID, Washington, DC, May

2005 (joint work with R.M. Bird).

Ontario Ministry of Health and Long-Term Care, Toronto, ON. Prepared a report entitled

Costing and Funding Models for Cardiovascular and Transplant Services, Priority Program

Funding Working Group, April – June 2003.

Refereeing for Peer-Reviewed Scholarly Journals

Canadian Journal of Economics Journal of African Economies

Economic Systems National Tax Journal

Contemporary Accounting Research Public Finance Review

International Tax and Public Finance

Refereeing for Peer-Reviewed Scholarly Books

MIT Press, Cambridge, MA


11

Refereeing for Open Access Scholarly Journals

Economics Bulletin Journal of Accounting and Taxation

Reviewing for Think Tank Serials

Commentary, C. D. Howe Institute, Toronto, ON

Economic Notes, Montreal Economic Institute, Montréal, QC

Research Paper Series, School of Public Policy, University of Calgary, AB

Reviewing for Academic Textbooks

Multiple economics and finance textbooks and supplements for: McGraw-Hill Ryerson; Nelson

Education/Thomson Nelson; Pearson Education Canada/Pearson Addison Wesley

RESEARCH FUNDING

Determinants of Student Performance: Preliminary Evidence from an Ontario ITAL, Institutional

Research Grant of $10,000, Department of Research, Humber College, 2003 – 2006 (sample

outcome: see feature in Mathematics Teacher, 110(2), September 2016, pp. 89-91)

PUBLICATIONS

Articles in Peer-Reviewed Scholarly Journals

Gendron, P.-P. (2017). Real VATs vs. the good VAT: Reflections from a decade of technical

assistance. Australian Tax Forum, 32(2), 257-282.

Gendron, P.-P. (2016c). The rise of the value-added tax. World Journal of VAT/GST Law, 5(2),

126-133.

Gendron, P.-P. (2016b). Policy Forum: Canada’s GST and financial services—Where are we

now and where could we be? Canadian Tax Journal, 64(2), 401-416.

Gendron, P.-P. (2016a). Value added tax: A comparative approach, Second Edition by Alan

Schenk, Victor Thuronyi, and Wei Cui. National Tax Journal, 69(1), 241-250.

Gendron, P.-P. (2013). The VAT/GST treatment of public bodies by Oskar Henkow. World

Journal of VAT/GST Law, 2(3), 268-271.

Van Brederode, R. F., & Gendron, P.-P. (2013). The taxation of cross-border interstate sales in

federal or common markets. World Journal of VAT/GST Law, 2(1), 1-23.

Gendron, P.-P. (2012). Canada GST at 21: A tax expenditure view of reform. World Journal of

VAT/GST Law, 1(2), 125-148.

Bird, R. M., & Gendron, P.-P. (2010). Sales taxes in Canada: The GST-HST-QST-RST

‘system’. Tax Law Review, 63(3), 517-582.


12

Articles in Peer-Reviewed Scholarly Journals (continued)

Gendron, P.-P. (2010). How should the United States treat government entities, nonprofit

organizations, and other tax-exempt bodies under a VAT? Tax Law Review, 63(2), 477-508.

Gendron, P.-P. (2001). Corporation tax asymmetries and cartel unity. International Tax and

Public Finance, 8(5/6), 659-674.

Bird, R. M., & Gendron, P.-P. (2000). CVAT, VIVAT, and dual VAT: Vertical ‘sharing’ and

interstate trade. International Tax and Public Finance, 7(6), 753-761. [Translated into Italian and

reprinted in Bird, R. M., & Gendron, P.-P. (2002). CVAT, VIVAT e dual VAT: Ripartizione

verticale e commercio interstatale. Fiscalia: Analisi e Commenti di Diritto Tributario

Internazionale, 3(4), 344-350.]

Bird, R. M., & Gendron, P.-P. (1998). Dual VATs and cross-border trade: Two problems, one

solution? International Tax and Public Finance, 5(3), 429-442.

Gendron, P.-P. (1996). Corporate tax analysis in a dominant firm model with sunk capital

investment. Canadian Journal of Economics, 29(S1), S298-S302.

Books, Peer-Reviewed

Bird, R. M., & Gendron, P.-P. (2011 [2007]). The VAT in developing and transitional countries.

New York, NY: Cambridge University Press. [Released in paperback edition in 2011.]

Chapters in Peer-Reviewed Books

Gendron, P.-P. (2013). VAT treatment of public bodies: The Canadian model. R. de la Feria

(Ed.). VAT exemptions: Consequences and alternatives (pp. 103-133). Alphen aan den Rijn, The

Netherlands: Kluwer Law International.

Bass, N. E., & Gendron, P.-P. (2012). Sales taxation. H. Kerr, K. McKenzie, & J. Mintz (Eds.).

Tax policy in Canada (pp. 8:1-8:41). Toronto, ON: Canadian Tax Foundation.

Alarie, B., & Gendron, P.-P. (2011). Canada. R. F. Van Brederode (Ed.). Immovable property

under VAT: A comparative global analysis (pp. 83-121). Alphen aan den Rijn, The Netherlands:

Kluwer Law International.

Articles in Practitioner Journals

Gendron, P.-P. (2008). VAT treatment of financial services: Assessment and policy proposal for

developing countries. Bulletin for International Taxation, 62(11), 494-507.

Bird, R. M., & Gendron, P.-P. (2006). Is VAT the best way to impose a general consumption tax

in developing countries? Bulletin for International Taxation, 60(7), 287-296. [Journal was

formerly known as Bulletin for International Fiscal Documentation.]

Gendron, P-P. (2005). Value added tax treatment of public sector bodies and non-profit

organizations: A developing country perspective. Bulletin for International Fiscal

Documentation, 59(12), 514-526.


13

Articles in Practitioner Journals (continued)

Tsiopoulos, T., Gendron, P.-P., & Uceda, A. (2002) Beyond fiscal issues. Tax Planning

International Transfer Pricing, 3(2), 3-8.

Bird, R. M., & Gendron, P.-P. (2001). VATs in federal countries: International experience and

emerging possibilities. Bulletin for International Fiscal Documentation, 55(7), 293-309. [Translated

into Portuguese and reprinted in Bird, R. M., & Gendron, P.-P. (2001). Imposto do valor agregado

em estados federais: Retrospecto internacional e novas possibilidades. In O Brasil e a Alca:

Tributação e integração (pp. 171-224). São Paulo: Sindicato dos Agentes Fiscais de Rendas do

Estado do São Paulo.]

Gendron, P.-P., Mintz, J. M., & Wilson, T. A. (1996). VAT harmonization in Canada: Recent

developments and the need for flexibility. International VAT Monitor, 7(6), 332-342.

Mintz, J. M., Wilson, T. A., & Gendron, P.-P. (1994). Canada's GST: Sales tax harmonization is

the key to simplification. Tax Notes International, 8(10), 661-678.

Chapters in Books, Monographs, and Proceedings

Gendron, P.-P. (2011). VAT treatment of nonprofits and public-sector entities. R. Goulder (Ed.).

The VAT reader: What a federal consumption tax would mean for America (pp. 239-247). Falls

Church, VA: Tax Analysts.


in developing countries? A case study: Ukraine. Some Fiscal Parameters of the Investment

Climate in Select Countries of Eurasia (pp. 8-9), Special Report. Washington, DC: International

Tax and Investment Center.

Hogg, R. D., Mintz, J. M., & Gendron, P.-P. (1995). Introduction. R. D. Hogg & J. M. Mintz

(Eds.). Who pays the piper? Canada's social policy (pp. 1-11), Policy Forum Series 32, John

Deutsch Institute for the Study of Economic Policy. Kingston: Queen’s University.

Mintz, J. M., Wilson, T. A., & Gendron, P.-P. (1994). Sales tax harmonization: The key to

simplification. In Symposium on the Simplification of the Federal/Provincial Sales Tax System

(pp. 21:1-21:48). Toronto: Canadian Tax Foundation.

Gendron, P.-P. (1991) Une taxinomie des modalités de tarification environnementale: Les

réalités de l'acceptation populaire. C. Raux & M. Lee-Gosselin (Eds.). Urban Mobility: From

Paralysis to Pricing (pp. 283-293). Villeurbanne, France: Programme Rhône-Alpes Recherches

en Sciences Humaines.

Lewis, D., & Gendron, P.-P. (1991). New findings on the significance of urban pricing and

industry availability. C. Raux & M. Lee-Gosselin (Eds.). Urban mobility: From paralysis to

pricing (pp. 101-127). Villeurbanne, France: Programme Rhône-Alpes Recherches en Sciences

Humaines.


14

Technical Assistance Reports

Petit, P., Krelove, R., & Gendron, P.-P. (2018). Sri Lanka: A proposal for reforming indirect

taxes. Technical Assistance Report, Fiscal Affairs Department. Washington, DC: IMF.

Nersesyan, N., Grote, M., & Gendron, P.-P. (2017). Albania: Evaluation of proposed changes to

value-added tax and income taxation. Technical Assistance Report, Fiscal Affairs Department.

Washington, DC: IMF.

Gendron, P.-P., & De Wit, G. (2017). Suriname – Legal and tax policy frameworks: Preparing

for the value-added tax. Technical Assistance Report, Fiscal Affairs Department & Legal

Department. Washington, DC: IMF.

Mansour, M., Jankulov Suljagic, I., Gendron, P.-P., & Cegar, B. (2017). Bosnia and

Herzegovina: Evaluation of indirect tax system and sharing mechanism. Technical Assistance

Report, Fiscal Affairs Department. Washington, DC: IMF.

Keene, V., Miller, N., Gendron, P.-P., & Khoso, A. (2016). Review and assessment of VAT

policy and administration in Guyana. CARTAC Technical Assistance Report. St. Michael,

Barbados: Caribbean Regional Technical Assistance Centre.

Mansour, M., Cevik, S., & Gendron, P.-P. (2016). Pakistan: Selected issues in GST and income

taxes. Technical Assistance Report, Fiscal Affairs Department. Washington, DC: IMF.

Caner, S., Grote, M., Krelove, R., & Gendron, P.-P. (2015). St. Lucia: Review of income

taxation and VAT performance for fiscal sustainability. Technical Assistance Report, Fiscal

Affairs Department. Washington, DC: IMF.

Krelove, R., Crivelli, E., & Gendron, P.-P. (2014). Barbados: A tax reform roadmap for

simplicity and revenue buoyancy. Technical Assistance Report, Fiscal Affairs Department.

Washington, DC: IMF.

Krelove, R., Schatan, R., & Gendron, P.-P. (2013). Belize: Tax reform for growth, fairness, and

sustainable revenues. Technical Assistance Report, Fiscal Affairs Department. Washington, DC:

IMF.

Petit, P., Gendron, P.-P., & Godbout, L. (2012). République du Sénégal: Taxation des personnes

physiques et des secteurs bancaire et des télécommunications. Rapport d’Assistance technique,

Département des finances publiques. Washington, DC : Fonds monétaire international.

Mansour, M., Waerzeggers, C., & Gendron, P.-P. (2011). State of Kuwait: A value-added tax for

Kuwait. Technical Assistance Report, Fiscal Affairs Department. Washington, DC: IMF.

Mansour, M., Thuronyi, V., Gendron, P.-P., & Lopez Murphy, P. (2010). Lebanon: Tax policy

options. Technical Assistance Report, Fiscal Affairs Department. Washington, DC: IMF.

Mansour, M., Gendron, P.-P., Rota-Graziosi, G., & Petit, P. (2009). République du Congo:

Évaluation de la fiscalité intérieure (hors secteurs pétrolier et minier). Rapport d’Assistance

technique, Département des finances publiques. Washington, DC : Fonds monétaire international.


15

Technical Assistance Reports (continued)

Krelove, R., Grote, M, & Gendron, P.-P. (2009). Republic of Seychelles: Review of taxes.

Technical Assistance Report, Fiscal Affairs Department. Washington, DC: IMF.

Mansour, M., Gendron, P.-P., & Ménard, G. (2008). République du Burundi: Vers un système

fiscal mieux adapté à l’intégration régionale. Rapport d’assistance technique, Département des

finances publiques. Washington, DC : Fonds monétaire international.

Bird, R. M., & Gendron, P.-P. (2005). VAT revisited: A new look at the value added tax in

developing and transitional countries. Fiscal Reform in Support of Trade Liberalization. Washington,

DC: U.S. Agency for International Development.

Gendron, P.-P. (2003). Costing and funding models for cardiovascular and transplant services.

Priority Program Funding Working Group. Toronto, ON: Ontario Ministry of Health and Long-

Term Care.

Monographs

Blanco, F., Werneck, R., Gendron, P.-P., Dahlby, B., Mendes, M., Miranda, R., Silva, A.,

Baghdassarian, W., Bonomo, M., da Costa, C. E., & Reis, J. G. (2008). Brazil: The consolidation

of fiscal federalism. Brazil Country Management Unit, Poverty Reduction and Economic

Management Unit, Latin America and the Caribbean Region. Brasilia, Brazil: World Bank.

Gendron, P.-P. (2008). International best practices with multi-level indirect taxation;

International experiences with multi-level indirect taxation; International best practices with

multi-level indirect taxation. Three Fiscal Federalism Background Papers, Brazil: The

Consolidation of Fiscal Federalism, Brazil Country Management Unit, Poverty Reduction and

Economic Management Unit, Latin America and the Caribbean Region. Brasilia, Brazil: World

Bank.

Gendron, P.-P. (2005). A taxing issue: Enhancing Quebec’s investment attraction. Backgrounder

89. Toronto, ON: C. D. Howe Institute. [Translated into French as Gendron, P.-P. (2005). Un

problème imposant: Améliorer l’attrait du Québec pour l’investissement. Bulletin de recherche

89. Toronto, ON: Institut C. D. Howe.

Newspaper Op-Eds

Gendron, P.-P. (2005, March 14). La mauvaise cible : Ce sont les entreprises qui ont besoin

d’allégements fiscaux immédiats, pas les particuliers. La Presse Affaires, p. 7.

Discussion and Working Papers

Gendron, P.-P. (2010). VAT treatment of public sector bodies: The Canadian model. Working

Paper WP10/17, Centre for Business Taxation, Saïd Business School, Oxford University.

Bird, R. M., & Gendron, P.-P. (2009). Sales taxation in Canada: The GST-HST-QST-RST

‘system’. Social Science Research Network paper.


16

Discussion and Working Papers (continued)

Gendron, P.-P. (2007). Value-added tax treatment of financial services: An assessment and

policy proposal for developing countries. ITP Paper 0701, International Tax Program, Institute

for International Business, Rotman School of Management, University of Toronto.

Gendron, P.-P. (2006). Value added tax treatment of financial services: A developing country

perspective. ITP Paper 0606, International Tax Program, Institute for International Business,

Rotman School of Management, University of Toronto.


in developing countries? Working Paper 06-18, International Studies Program, Andrew Young

School of Policy Studies, Georgia State University.


in developing countries? ITP Paper 0602, International Tax Program, Institute for International

Business, Rotman School of Management, University of Toronto.

Gendron, P.-P. (2005). Value-added tax treatment of public sector bodies and non-profit

organizations: A developing country perspective. ITP Paper 0514, International Tax Program,

Institute for International Business, Rotman School of Management, University of Toronto.

Gendron, P.-P., Anderson, G., & Mintz, J.M. (2003). Corporation Tax Asymmetries and Firm-

Level Investment in Canada. ITP Paper 0303, International Tax Program, Institute for

International Business, Rotman School of Management, University of Toronto.

Bird, R. M., & Gendron, P.-P. (2001). VATs in federal states: International experience and

emerging possibilities. Working Paper 01-4, International Studies Program, Andrew Young

School of Policy Studies, Georgia State University.

Bird, R. M., & Gendron, P.-P. (1997). Dual VATs and cross-border trade: A review of the

international experience. Discussion Paper 13, International Centre for Tax Studies, Faculty of

Management, University of Toronto.

Gendron, P.-P. (1996). Corporation tax asymmetries: An oligopolistic supergame analysis.

Working Paper UT-ECIPA-ECPAP-96-04, Department of Economics and Institute for Policy

Analysis, University of Toronto.

Perry, D. B., Gendron, P.-P., Mintz, J. M., Wilson, T. A., Bird, R. M., & Chen, D. (1996).

Essays on fiscal federalism and federal finance in Canada. Discussion Paper 6, International

Centre for Tax Studies, Faculty of Management, University of Toronto.

Dr. Pierre-Pascal Gendron Diploma Module ... - CISE UAdeC · Distinguished Faculty Award in August...

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