Pierre-Pascal Gendron is Professor of Economics, The Business School, Humber Institute of Technology and Advanced Learning, Toronto, Canada. He has served in the federal government of Canada; been a consultant in progressive positions with tax practices of professional services firms in Canada and the Netherlands; and served as consultant on fiscal matters for the International Monetary Fund, the World Bank, the US Agency for International Development and the Forum of Federations. As a member of the Expert Roster of the Fiscal Affairs Department of the IMF, he has participated in a number of t...