Faculty & Research

Alexander Gelardi

Professor : Accounting Department

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Alexander Gelardi joined the Opus College of Business in 2004. Before that time, he was on the faculty of Simon Fraser University in Burnaby, British Columbia, for 13 years. He was a visiting professor at Western Washington University in 2000. Before becoming an academic, Gelardi was an international tax manager with large accounting firms in the United Kingdom and Canada. He is a Fellow of the Institute of Chartered Accountants in England and Wales and has a Ph.D. from Arizona State University.

Gelardi’s research interest is taxation and the history of taxation. Interested in how tax laws influence taxpayer behavior as well as tax structure, he examines the tax systems of the United States, United Kingdom and Canada. He has been published in a number of tax and accounting journals. He is a reviewer for tax and accounting journals and was on the editorial board of the Journal of International Accounting, Auditing and Taxation.


Academic Background

Certificate of Education, University of Keele Institute of Education, U.K.
M.S., taxation, University of Miami, Florida
Ph.D. business administration, Arizona State University
FCA, England and Wales 

Research Specialties

  • History of taxation
  • Taxation

Current Research

  • The influence of the home mortgage deduction on the rate of home ownership a three country comparision
  • Progressivity of Pitt’s income tax of 1799  

Major Works

  • "The New United Kingdom Statutory Residence Rules," International Tax Journal 40:3 (2014): 39-48. Also reprinted in Global Tax Weekly 84 (2014): 33-46.
  • "Value Added Tax and Inflation: A Graphical and Statistical Analysis," Asian Journal of Finance and Accounting 6:1 (2014): 138-158.
  • "Value Added Tax and Consumer Behaviour: A Graphical Descriptive Analysis," Asian Journal of Finance & Accounting 5:1 (2013): 1-20.
  • "Information Quantity and Order in Students’ Tax Research Judgments," Asian Journal of Finance & Accounting 2:1 (2010): 25-46.
  • "A Comparison of the New U.S. Expatriation Tax and the Canadian Departure Tax," ATA Journal of Legal Tax Research 7 (2009): 76-89.
  • Gelardi, Alexander and M. Acquaalo, "Tax Stability in British Columbia,"  Journal of Business and Economic Studies (14) 2: 39-59, 2008.
  • Gelardi, Alexander and C. Emby, "The Effect of Question Item Order and the 'Shock' Factor in Students' Performance in Managerial Accounting Examinations,"  Advances in Accounting 21 (2005): 219-231.
  • Gelardi, Alexander and I. Gordon, "Social Responsibility Accounting, Learning and Factors Affecting Learning,"  Canadian Perspectives in Accounting 4:1 (2005): 31-60.
  • "Charitable Giving and the Superdeduction: An Investigation of Taxpayer Philanthropic Behavior Following the Move from a Tax Deduction to a Tax Credit System," Advances in Taxation 16 (2004): 73-93. 
  • "The Progressivity of Helping Families with Children: The Canadian Experience, 1985 to 1994," Advances in Taxation 11 (1999): 61-88.
  • "The Effect of Flattening Tax Brackets and Converting Deductions to Tax Credits on Horizontal Equity and Progressivity: The Case of the 1987 Canadian Federal Income Tax Reform," Advances in Taxation 10 (1998): 93-129.
  • "The Effects of Item Order, Gender, Change of Format and Ability on Student Performance in Multiple Choice Tests in Managerial Accounting," Accounting Educators' Journal 10 (1998): 33-46.
  • "Horizontal Equity and Income Type in Canadian Federal Taxation: An Empirical Study using Cluster Analysis," Advances in Taxation 9 (1997): 25-75.
  • Gelardi, Alexander and S. Wong, "International Transfer Pricing: A Canadian Perspective," International Tax Journal 22:4 (1996): 38-50.
  • "The Influence of Tax Law Changes on the Timing of Marriages: A Two Country Analysis," National Tax Journal 69 (1996): 17-30.
  • "The New Protocol to the Canada-United States Tax Treaty: A Major Document," International Tax Journal 21:3 (1995): 54-74.