Richard M. Bird is Professor Emeritus, Department of Economics, and Adjunct Professor and Co-Director of the International Tax Program at the Joseph L. Rotman School of Management, University of Toronto. He is a Fellow of the Royal Society of Canada and currently holds appointments as a Research Fellow at the C. D. Howe Institute and Distinguished Visiting Professor at the Andrew Young School of Public Policy, Georgia State University. He has served with the Fiscal Affairs Department of the International Monetary Fund, been a visiting professor in the United States, the Netherlands, Australia, and elsewhere, and been a frequent consultant to the World Bank and other national and international organizations, working in more than 50 countries around the world. He has written and edited dozens of books and hundreds of articles, especially on public finance in developing countries. He was awarded the Daniel M. Holland Medal of the National Tax Association in 2006 for outstanding contributions to the study and practice of public finance. Pierre-Pascal Gendron is Professor of Economics, The Business School, Humber College Institute of Technology and Advanced Learning, Toronto, and Research Associate, International Tax Program, Joseph L. Rotman School of Management, University of Toronto. He has served in the federal government of Canada, been a consultant in senior positions with tax practices of leading professional services firms, and served as consultant on fiscal matters for governmental and non-governmental organizations. He has written extensively on public economics, especially in the area of taxation. He regularly speaks on the subject at conferences and seminars.