Meet the Finances of the Nation Team

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The Finances of the Nation team consists of researchers, students, and tax professionals from across Canada.

Editorial Board

Ken McKenzie, University of Calgary

Ken McKenzie is the Research Director in the School of Public Policy and Professor in the Department of Economics at the University of Calgary. He specializes in fiscal policy with a focus on taxation.

Michael Smart, University of Toronto

Michael Smart is Co-Director of Finances of the Nation and Professor of Economics at the University of Toronto. A specialist in the economic analysis of taxation, fiscal federalism, and the political economy of government policy, he has previously served as an editor of the Canadian Journal of Economics, and International Tax and Public Finance and held positions visiting the London School of Economics and the University of Munich, and as special adviser at the federal Department of Finance in Canada. Visit his personal website.

Trevor Tombe, University of Calgary

Dr. Tombe is an Associate Professor and Graduate Program Director at the University of Calgary’s economics department and is a Research Fellow at The School of Public Policy. He received his BBA (Finance) from Simon Fraser University, and his MA and PhD (Economics) from the University of Toronto in 2011. His research covers a broad range of topics from international trade and public finance, such as exploring the size and consequences of interprovincial trade costs and the implications of federal fiscal transfers.

Heather Evans, Canadian Tax Foundation

Heather L. Evans is the Executive Director and CEO of the Canadian Tax Foundation, leading a team based in Toronto and Montreal and working with the Foundation’s Board of Governors to serve over 13,000 members.  Before joining the Foundation, Heather was a partner with Deloitte LLP, leading a team of 1200 professionals as National Managing Partner, Tax and serving as a member of the firm’s Global Tax & Legal Executive. She is a member of the Ontario Bar Association, the Law Society of Ontario, the Canadian Tax Foundation and the Society of Trust and Estate Practitioners, has served on several boards, is a frequent author and speaker on tax-related matters, and has taught at the University of Western Ontario Faculty of Law and Osgoode Hall Law School at York University.


Ayaka Behro, Research Associate

Advisory Board

Kevin Milligan, University of British Columbia

Alex Himelfarb, York University

Nicolas Marceau, Université du Québec à Montréal

Kevin Page, The Institute of Fiscal Studies and Democracy


Devin Bissky Dziadyk

Alexander Hempel

Anusha Arif

Ben Eisen

Picture of Nick Mahoney

Nick Mahoney