Faculty & Research

Alexander Gelardi

Associate Professor : Accounting Department
 

1-651-962-4402
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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 effect of introducing a value added tax on the consumer price index in various countries
  • Progressivity of Pitt’s income tax of 1799 
     
Major Works
  • "Information Quantity and Order in Students’ Tax Research Judgments," Asian Journal of Finance & Accounting 2:1 (2010): 25-46.
  • 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.