Kevin Milligan
This document attempts to disclose completely my potential conflicts of interest, using the guidelines of the American Economic Association.
Sources of support:
“Each author of a submitted article should identify each interested party from whom he or she has received significant financial support, summing to at least $10,000 in the past three years…”
The following corresponds to the calendar years 2023-2026. Below is a complete listing of sources of support that exceed $10,000. For several of these, a grant flowed through a research organization. I have tried to list both the research organization and ultimate source of the funds.
1. University of British Columbia: salary. (2023 2024 2025 2026)
2. Canadian Institutes of Health Research: Insight Development Grant. (2023 2024 2025 2026)
3. Employment and Social Development Canada: personal services agreement for consulting, re microsimulation (2023 2024 2025)
Relevant paid or unpaid positions:
“Each author should disclose any paid or unpaid positions as officer, director, or board member of relevant non-profit advocacy organizations or profit-making entities.”
The following list covers activities in the years 2023-2026:
1. Editor, Canadian Tax Journal. (Paid) (2023 2024 2025 2026)
2. Associate Editor, Journal of Pension Economics and Finance. (Unpaid) (2023 2024 2025)
3. Senior Editor, Journal of Pension Economics and Finance. (Unpaid) (2026)
4. President and shareholder of KAYEMM CONSULTANCY INCORPORATED, through which some of the above funds have been received. (2023 2024 2025 2026)
Disclosure for close relative or partner
Married to Sharon Hsueh-Ju Hu since 2019.
Additional affiliations:
1. Research Associate, National Bureau of Economic Research. (Unpaid) (2023 2024 2025 2026)
Asset disclosure:
I and my wife hold shares in companies through broadly-diversified mutual funds and investment vehicles. I do not directly hold shares of any individual corporation (except for KAYEMM CONSULTANCY as noted above).
Political activity:
I am not a member of any political party at the municipal, provincial, or federal levels. I have occasional policy conversations with policymakers from many parties, as well as government officials at the municipal, provincial, and federal levels.
Right to review:
None of these organizations had a right to review or edit my published work, except when they acted as the publisher.
Tammy Schirle
This document attempts to disclose completely my potential conflicts of interest.
Financial disclosure (paid employment and investments)
-Wilfrid Laurier University: I am employed by Wilfrid Laurier University, as a Professor in the Department of Economics. I was previously an Associate Professor (2011-2017) and Assistant Professor (2006-2011) here.
-Canadian Public Policy: I am a Editor of the academic journal Canadian Public Policy, having held that position since 2025. As Editor, the journal pays Laurier for a course remission. I previous held the position of Co-Editor from 2015-25, for which I recieved a small stipend for each manuscript managed.
-McGraw-Hill Ryerson Limited: I am the coauthor of the 9th and 10th editions of the textbook Labour Market Economics (with D Benjamin, M. Gunderson, K. Foley, T. Lemieux and M. Skuterud), for which I received a small research grant and receive a share of royalties.
-I hold broadly-diversified mutual funds and equities.
Other current commitments
-I am a member of the Research Advisory Committee, CRDCN. I do not receive any funds in this capacity.
-I am a member of the Research Advisory Board for Signal 49. I do not receive any funds in this capacity.
-I am a research fellow with the C.D. Howe Institute and participate in the Pension Policy Council and Human Capital Council. I do not receive any funds in this capacity.
Political disclosure
-I do not, and have never, belonged to a political party. I do not endorse any political party. I have never worked (for pay or as a volunteer) for any political party. I welcome opportunities to discuss economic and social policy matters from members of all parties and levels of government, in my capacity as a Professor at a public institution.
Past commitments and disclosures (past 5 years)
-I was a co-investigator for a research grant – Joint Programming Initiative, More Years Better Lives (funding with CIHR, completed March 2025). I do not receive any funds in this capacity. More details can be found here with CIHR.
-I was a member of the steering/management committee for the Canadian Labour Economics Forum (until 2025). I did not receive any funds in this capacity.
-I was a member of the academic team at the Retirement and Savings Institute (HEC Montreal) that is the academic partner of the Dynamic Microsimulation Initiative launched by ESDC. More information here. I have benefitted from funding for a course release in 2020/21 related to this initiative.
-I was the principal investigator for a CRDCN-WAGE research grant (Department of Women and Gender Equality). I do not receive any funds in this capacity.
-I was a member of the Scientific Council for the Fiscal and Economic Policy Research Division of the University of Calgary’s School of Public Policy until 2023. I do not receive any funds in this capacity.
-I was a Fellow-in-Residence with C.D. Howe Institute (2021-2022) and participated in their working groups and councils. I received a small stipend in this capacity.
