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Alan Macnaughton

Associate Professor
Accounting and Finance
University of Waterloo
Canada

Professor Business and Management
Biography

"Prof/Dr Alan Macnaughton, completed his PhD in University of British Columbia (UBC). Currently he is working as Professor in Waterloo University. He has successfully completed his/her Administrative responsibilities as Approved Doctoral Dissertation Supervisor, as Director of Personal Income Tax. His research has included ""Defer Old Age Security (OAS) to Avoid Clawback,"" Canadian Tax Highlights, 21(7) (August), 2-3. Based on this research and fellowship training he has received several awards and honors, such as Queen Elizabeth II Diamond Jubilee Medal, 2012. Presented by the Canadian Tax Foundation ""for his role as Editor of the Canadian Tax Journal and as a distinguished author of many articles and papers on Canadian tax policy."". "

Research Intrest

Tax policy, especially personal income tax issues such as kiddie tax, the taxation of non-resident athletes and tax relief for medical expenses. I have used analytical modelling, surveys, and simulation of taxpayer behaviour using databases of personal tax returns.

List of Publications
Macnaughton A, Matthews T. Is the income-splitting tax needed? Some empirical evidence. Canadian Tax Journal. 1999;47(5):1164-79.
Macnaughton A, Wood K. Should Provinces Tax Non-Resident Athletes?. CANADIAN TAX JOURNAL. 2004;52:428-85.
Chu L, Macnaughton A, Verlinden N. Curtailing Income Tax Relief for Cosmetic Medical Expenses. Canadian Tax Journal. 2010 May 24;58(3):529-75.
Bauer AM, Macnaughton A, Sen A. Income splitting and anti-avoidance legislation: evidence from the Canadian “kiddie tax”. International Tax and Public Finance. 2015 Dec 1;22(6):909-31.

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