Peter Spiro has been studying the tax system and its impacts on economic performance for more than thirty years, with a focus on evidence-based econometric analysis. He is one of Canada’s most widely quoted experts on tax evasion and the underground economy. He is both an economist and a lawyer, with degrees in economics from the University of Toronto and University of Chicago, and a law degree from Osgoode Hall Law School. He has numerous publications in professional journals on topics in both economics and law. An article he co-authored in the Canadian Tax Journal with J.R. Kesselman was awarded the Douglas J. Sherbaniuk Distinguished Writing Award for “the best writing undertaken for the Canadian Tax Foundation in 2014-15.”