Professor of Economics

Department of Economics

University of Warwick

Coventry

CV4 7AL

United Kingdom

Phone: (+44)(0) 2476 523742

Email: k.scharf at warwick.ac.uk

Education

BA (Honors Economics), University of Western Ontario 1988

MA Economics, University of Western Ontario 1989

PhD Economics, University of Toronto 1995

Professional Service

Elected Member of Council, Royal Economic Society, 2012-2017

Mentor, Royal Economic Society Women’s Committee, 2011-present

Program Committee, Royal Economic Society Annual Conference, 2010-2013

Scientific committee, International Institute for Public Finance Congress, 2004, 2007 and 2012

External Examiner, University of Leicester, 2009-2011

Associate Editor, Journal of Public Economics, 2003-2010

Editorial Board, International Tax and Public Finance, 2003-present

Associate editor, Royal Economic Society issue of the Economic Journal, 2001 and 2003

Associate Editor, Fiscal Studies, 2004-2010

Scientific committee, International Institute for Public Finance Congress, 2004, 2007 and 2012

Panel evaluator European Research Council 2007

Program committee, Royal Economic Society, 2000-2003

Professional Affiliations

Research Associate, CAGE, University of Warwick, 2012-present

Research Associate, STICERD, London School of Economics, 2010-2011

Researcher, PEDAL, McMaster University, 2010-present

Academic Affiliate, The economic impact of the third sector: A capacity building cluster, Bristol University, 2010-present

Collaborator, UCSD Economics Laboratory, 2009-present

Research Fellow, Ifo Institute and the Center for Economic Studies, Munich, 2002-present

Research Associate, Center for Economic Policy Research, 1999-present

Research Associate, Institute for Fiscal Studies, 1996-2001

Policy

"Gift Aid donor research: options for higher-rate reform" (with Sarah Smith), Research Report 91, Analysis, HM Revenue and Customs. December 2009.

Working Papers

"The taxation of charitable contributions in the UK," (joint with Sarah Smith). February 2012.

"Mission accountability and mission compromise in donor-NGO relationships." (with Sarah Sandford and Matt Skellern). February 2012.

"Mission impossible? Inequality and economies of scale in voluntary contributions to public goods." (with Sarah Sandford). February 2012.

"Private provision of public goods and information diffusion in social groups." CEPR DP 8607. October 2011.  

"Scale economies in nonprofit provision, technology adoption and entry." September 2011.  

"Rational inattention to subsidies for charitable contributions," (with Sarah Smith). July 2011. This version is a combination of CEPR DP 7760, 2010 and IFS WP 07/2010 (joint with Sarah Smith).

"Public funding of charities and competitive charity selection," CEPR DP 7937, 2010.  

"Entry and fixed costs in charitable sectors," CEPR DP 7978, 2010.  

"Taxation and property rights," mimeo, University of Warwick, (with Carlo Perroni), 2007. This is a revision of "Viable tax constitutions" Warwick Economic Research Paper no. 683, 2003 pdf. A later revision appears as CEPR DP 4210, 2004. pdf These are all unpublished.

Publications

"Gift Aid donor research: Exploring options for reforming higher-rate relief," (with Sarah Smith), Research Report 91, Analysis, HM Revenue and Customs (2009).

"Distributional conflict, voluntarism and segregation," (with Ignatius Horstmann), Economic Journal 118 (2008): 427-453.

"Can private giving promote economic segregation?" (with Ignatius Horstmann and Al Slivinski), Journal of Public Economics 91 (2007):1095-1118.

"The political economy of policy centralisation: direct versus representative democracy," (with Michela Redoano), Journal of Public Economics 88 (2004): 799-817.

"Optimal design of transfer pricing rules: a non-cooperative approach," (with Pascalis Raimondos- Moeller), Oxford Economic Papers 54 (2002): 230-246.

"Can international capital tax evasion explain the foreign tax credit puzzle?" Canadian Journal of Economics 34 (2001): 465-480.

"Tiebout with politics: capital tax competition and constitutional choices," (with Carlo Perroni), Review of Economic Studies 68 (2001): 133-154.

"Why are tax expenditures for giving embodied in fiscal constitutions?" Journal of Public Economics 75 (2000): 365-387.

"Tax incentives for extraction and recycling of basic materials in Canada," Fiscal Studies 20 (2000): 451-477.

"Implementing tax coordination,"(with Amrita Dhillon and Carlo Perroni), Journal of Public Economics 72 (1999): 243-268.

"Scale economies and cross-border shopping," International Tax and Public Finance 6 (1999): 89-99.

"Interjurisdictional tax competition: a political economy perspective," (with Carlo Perroni), in A. Razin and E. Sadka (eds.), The economics of globalisation: policy perspectives from public economics, Cambridge University Press (1999).

"Measuring effective tax rates in the presence of multiple inputs: a production based approach," (with Kenneth McKenzie and Jack Mintz), International Tax and Public Finance 4 (1997): 337-359.

"Tax incentives for charities in Canada" (research assistance by Ben Cherniavsky and Roy Hogg), Canadian Policy Research Networks Working Paper No. 03 (1997).

Kenneth McKenzie, Jack Mintz and Kimberley Scharf, "Differential taxation of Canadian and US passenger transportation" (with Kenneth McKenzie and Jack Mintz), in Directions: The final report of the royal commission on national passenger transportation (1997).

Grants

SSHRC International Opportunities Fund (joint with Abigail Payne and Sarah Smith), Canada (2010-2011). $20,000CDN.

HM Revenue and Customs, Research on Gift Aid (2009). Joint Principal Investigator along with Sarah Smith (Bristol). £84,000.

HM Treasury and HM Revenue and Customs, Public Economics UK (2009-2012). £27,000.

British Academy, Public Economics UK (2008). £2,000.

HM Treasury and HM Customs and Revenue, Public Economics UK (2007-2009). £27,000.

ESRC Research Seminar Competition, Research Seminars in Public Economics (2005-2007). £15,000.

Marie Curie Research Fellowship, Post doctoral award (2005). £32,000.

Inland Revenue, Public Economics UK (2003-2008). £45,000.

HM Treasury, Research Seminars in Public Economics (2001-2003). £18,000.

ESRC Research Seminar Competition (2001-2003). £12,500.

Social Science and Humanities Research Council of Canada (SSHRC), Democracy and Voluntary Activities (principal investigator, Ignatius Horstmann, University of Toronto) (1999-2002). $37,000.

ESRC Research Seminar Competition (1997-1999). £16,500.

ESRC Fiscal Policies and the Environment (principal investigator, Carlo Warwick) (1996-2000). £104,000.

Warwick Staff Development Fund (1995). £1,800.

University of Toronto Maurice Cody Fellowship (1993-1995). $64,000CDN.

SSHRC Doctoral Fellowship (1992-1995). $112,000CDN.

Refereeing

American Economic Review; Journal of Political Economy; Journal of Public Economics; Economic Journal; Review of Economic Studies; European Journal of Political Economy; Journal of the American Economic Association: Applied Theory ; Oxford Economic Papers ; Journal of the European Economics Association; Journal of Urban Economics; Canadian Journal of Economics; Scandinavian Journal of Economics; International Tax and Public Finance; Fiscal Studies; Journal of Law, Economics and Organization; Public Choice; Economic Bulletin; Journal of International Economics; Journal of Public Economic Theory.