Douglas J. Sherbaniuk Distinguished Writing Award -
2002

Jonathan R. Kesselman and Finn Poschmann

[About Jonathan R. Kesselman] [About Finn Poschmann]

Jonathan R. Kesselman, professor of economics, University of British Columbia, and Finn Poschmann, senior policy analyst, C.D. Howe Institute, are the 2002 recipients of the Canadian Tax Foundation's Douglas J. Sherbaniuk Distinguished Writing Award. Their article, "Expanding the Recognition of Personal Savings in the Canadian Tax System" (2001) vol. 49, no. 1 Canadian Tax Journal 40-101, was selected by a committee of seasoned tax professionals as the best writing published by the Foundation in 2001. The award, which is conferred annually, is named for the Foundation's director emeritus.

 

Jonathan R. Kesselman

Jonathan Kesselman, a graduate of Oberlin College (BA Hons.) and MIT (PhD), has been with the economics department at the University of British Columbia since 1972. He also serves as director of the UBC Centre for Research on Economic and Social Policy and principal investigator of its SSHRC-MCRI Equality/Security/Community project. He has served as consultant to the federal and provincial governments in Canada as well as the United States, Australia, India, and New Zealand, and to corporate and legal clients. His research specializes in the policy and theory of taxation, income security, tax-transfer interactions, and social insurance finance. Professor Kesselman has numerous publications to his credit including many journal articles and two monographs for the Canadian Tax Foundation: Financing Canadian Unemployment Insurance (1983) and General Payroll Taxes: Economics, Politics, and Design (1997), which won the 1998 Doug Purvis Prize for its important contribution to the analysis of economic policy in Canada. His current research interests include the economics of tax avoidance, federal and provincial tax reform, tax mix issues, tax provisions for savings, and distributional aspects of tax policy.

Finn Poschmann

Finn Poschmann graduated in economics from Carleton University in 1986 and is senior policy analyst at the C.D. Howe Institute, where he has worked since January 1998. For more than a decade previous, he was at the Parliamentary Research Branch in Ottawa, where he held a number of research positions principally involved with providing economic analysis and advice to parliamentarians and standing committees. He has worked in numerous areas within the field of economics, but has been primarily concerned with public finance and taxation, and federal-provincial relations. He is particularly interested in the distributional impact of taxation and in the use of microsimulation tools in the design of tax policy, but has also worked on monetary policy issues and disparate public policy questions. Recent publications have dealt with financial markets and regulation, federal and provincial tax and fiscal issues, and Canada's exchange rate policies.