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CURRICULUM VITAE
GEORGE R. ZODROW
Contact Information:
Rice University
Economics Department, MS-22
6100 Main Street
Houston, TX 77005-1892
Direct Line: 713-348-4891
Office Fax: 713-348-3141
Department: 713-348-4875
Home Fax: 713-669-1575
e-mail: zodrow@rice.edu
Website: http://www.ruf.rice.edu/~econ/faculty/Zodrow.htm
Education:
Degrees
Ph.D., Economics, Princeton University, 1980
M.A., Economics, Princeton University, 1977
M.M.E., Mechanical Engineering, Rice University, 1973
B.A., Mechanical Engineering and Economics, Rice University, 1972
Ph.D. Dissertation
Optimal Tax Reform: The Case of Property Tax Equalization
Supervisors: Professors David F. Bradford and Wallace E. Oates,
Princeton University
Winner of National Tax Association 1980 Annual Competition for
Outstanding Doctoral Dissertations in Government Finance and Taxation
Scholarships and Fellowships
Sloan Foundation Fellowship, 1977-79
New Jersey Urban Economics Program Fellowship, 1977-78
Princeton University Fellowship, 1975-79
ACF Industries National Merit Scholarship, 1968-1972
Employment:
Professor, Department of Economics, Rice University, 1991-present
Rice Scholar, Baker Institute for Public Policy, Rice University,
2003-present
President, Tax Policy Advisers, LLC, 2004-present
Director, LECG, Houston, 2003-present
Chair, Department of Economics, Rice University, 1995-2000
Associate Professor, Department of Economics, Rice University,
1986-1991
Assistant Professor, Department of Economics, Rice University,
1979-1986
Visiting Financial Economist, U.S. Treasury Office of Tax Analysis,
1984-85
Economic Analyst, Rand Corporation, 1976
Assistant Project Engineer, Atlantic Richfield Company, 1974-75
Manufacturing Engineer, General Electric Company, 1973-74
Publications:
“Capital Mobility and Source-Based Taxation of Capital
Income in Small Open Economies,” International Tax
and Public Finance, Vol. 13, Nos. 2/3 (May 2006), pp. 269-294.
“Optimal
Commodity Taxation of Traditional and Electronic Commerce,” National
Tax Journal, Vol. 59, No. 1 (March 2006), pp. 7-31.
“Time
for U.S. Tax Reform? The Tax Reform Panel’s Recommendations,” (with
Charles E. McLure, Jr.), International Bureau of Fiscal Documentation,
Vol. 60, No. 4 (April 2006), pp. 134-149.
“International
Tax Competition and Tax Incentives for Developing Countries,” (with
Elisabeth Gugl), in The Challenges of Tax Reform in a Global
Economy, edited
by James Alm, Jorge Martinez-Vasquez and Mark Rider, Springer,
2006, pp. 167-191.
“Should
Capital Income be Subject to Consumption-Based Taxation?” in Taxing
Capital Income, edited by Henry J. Aaron, Len Burman and
Eugene C. Steuerle, Urban Institute Press, forthcoming.
“Economic
Effects of a Personal Capital Income Tax Add-On to a Consumption
Tax,” (with
John Diamond), Finanzarchiv, forthcoming.
“Consumption-Based
Direct Taxes: A Guided Tour of the Amusement Park,” (with
Charles E. McLure, Jr.), Finanzarchiv, forthcoming.
“The
Property Tax Incidence Debate and the Mix of State and Local
Finance of Local Public Expenditures,” CES-ifo Economic Studies,
forthcoming.
“Should
Electronic Commerce Receive Preferential Tax Treatment?” State
Tax Notes, Volume 41, Number 7 (August 14, 2006), pp. 423-435.
“State
and Local Taxation of Business Property: A Small Open Economy
Perspective,” (with
Athiphat Muthitacharoen), Proceedings of the Ninety-Eighth
Annual Conference on Taxation, National Tax Association,
forthcoming.
Comment
on “The
2003 Dividend Tax Cuts and the Value of the Firm: An Event Study,” in
Alan Auerbach, James Hines and Joel Slemrod (eds.), Taxing
Corporate Income in the 21st Century, forthcoming.
Comment
on “Dividend
Taxes,” in Alan J. Auerbach and Dan Shaviro (eds.), Key
Issues in Public Finance, Harvard University Press, forthcoming.
“What
Does Intrajurisdictional Capitalization Tell Us About the Incidence
of the Property Tax?” Land Lines, Lincoln Institute of Land
Policy, Vol. 18, No. 2 (April 2006), pp. 14-19.
“Reflections
on the Use of Life-Cycle Computable General Equilibrium Models
in Analyzing the Effects of Tax Reform,” (with John W. Diamond), NTA
Network,
National Tax Association, April 2006, pp. 3-4.
“Foreign
Direct Investment and the Business Tax in Colombia,” (with
Juan José Echavarría),
in Fiscal Reform in Colombia: Problems and Prospects,
edited by Richard Bird, James Poterba and Joel Slemrod, MIT Press,
2005, pp. 153-190.
“Unfashionably
Early,” Proceedings of the Ninety-Seventh Annual Conference
on Taxation,
National Tax Association, 2005, pp. 135-142.
- Preliminary version published in State Tax Notes,
volume 35, number 1 (January 3, 2005), pp. 889-895.
"Tax
Incidence," in Encyclopedia of Taxation and Tax Policy,
Second Edition, edited by Joseph Cordes, Robert Ebel, Jane Gravelle,
Urban Institute and National Tax Association, 2005, pp. 186-190.
“Tax
Competition and Local Tax Incentives,” (with Elisabeth Gugl), Proceedings
of the Ninety-Sixth Annual Conference on Taxation, pp. 336-342. Washington
DC, National Tax Association, 2004.
“An
Economic Evaluation of Alternative Sources of Tax Revenue for the State of
Texas,” Joint Select Committee on Public School Finance, Texas School
Finance Project, March 12, 2004.
“Revenue
Options for the State of Texas,” State Tax Notes, Volume 34,
Number 12 (December 20, 2004), pp. 799-821.
“Tax
Competition and Tax Coordination in the European Union,” International
Tax and Public Finance, Volume 10, Number 6 (November 2003), pp. 651-671.
“Network
Externalities and Indirect Tax Preferences for Electronic Commerce,” International
Tax and Public Finance, Vol. 10, Issue 1 (January, 2003), pp. 79-97.
- Reprinted in State Tax Notes, Volume 28, No. 11
(June 16, 2003), pp. 969-979.
- Preliminary version published in Italian as “Esternalità di
rete e trattamento fiscale privilegiato del commercio elettronico,” Fiscalia:
Analisi e Commenti di Diritto Tributario Internazionale,
Vol. 6 (Nov./ Dec. 2000), pp. 577-594.
“Reflections
on the Economic Theory of Local Tax Incentives,” State
Tax Notes Vol. 28, No. 10 (June 9, 2003), pp. 891-900.
“Sales
Taxation of Services: An Economic Analysis,” with Michele E. Hendrix, Florida
State Law Review, Spring 2003, Vol. 30, pp. 411-433.
- Reprinted in State Tax Notes, Volume 31, No. 8 (February
23, 2004), pp. 641-51.
“Prospects
for Consumption-Based Tax Reform in the United States,” Finanzarchiv,
Volume 59 (2002/2003), pp. 264-294.
“Alternative
Forms of Direct Consumption Taxes: The Croatian Approach,” in Michael
Ahlheim, Heinz-Dieter Wenzel and Wolfgang Wiegard (eds.), Tax Policy: Theoretical
Foundations and Practical Applications, Springer, 2003, pp. 391-413.
- Reprinted in Tax Notes International,Volume 32,
Number 3 (October 6, 2003), pp. 239-251.
“State
and Local Public Finance: A Field of Sown Oates,” Proceedings
of the Ninety-Fifth Annual Conference on Taxation, National
Tax Association, Washington DC, 2003, pp. 140-147.
United
States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski
(eds.), Cambridge University Press, 2002.
“Transitional
Issues in the Implementation of a Flat Tax or a Retail Sales Tax,” in United
States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski
(eds.), Cambridge University Press, 2002.
“The
Fundamental Question of Fundamental Tax Reform,” in United States
Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski
(eds.), Cambridge University Press, 2002.
“Streamlining
the Sales Tax: Implications for Economic Growth,” State Tax Notes,
October 28, 2002 (Vol. 26, No. 4), pp. 251-262.
“Review
of Integration of the U.S Corporate and Individual Income Taxes by
Michael J. Graetz and Alvin C. Warren, Jr.,” National Tax Journal,
March 2002 (Vol. 55, No. 1): 187-193.
“The
Property Tax as a Capital Tax: A Room with Three Views,” National
Tax Journal, March 2001 (Vol. 54, No. 1), pp. 139-156.
“Reflections
on the New View and the Benefit View of the Property Tax,” in Wallace
E. Oates (ed.), Property Taxation and Local Government Finance, Lincoln
Institute of Land Policy, Cambridge MA, 2001, pp. 79-111.
- Preliminary version appeared in State Tax Notes, Vol.
18 May 2000, pp. 1805-1821.)
“Evaluating the Case for a Temporary Moratorium on the
Taxation of Electronic Commerce,” State Tax Notes,
Vol. 19 (December 4, 2000), pp. 1515-1521.
- Also published in Italian as “Valutazione della possibilità di
applicazione di una moratoria temporanea all tassazione dell’e-commerce,” Fiscalia:
Analisi e Commenti di Diritto Tributario Internazionale,
Vol. 5 (Sept./Oct., 2000), pp. 534-546.
State
Sales and Income Taxes: An Economic Analysis, Texas A&M
University Press, 1999.
“The
Sales Tax, the VAT and Taxes In Between — Or, Is the Only Good NRST a ‘VAT
in Drag’?,” National Tax Journal, Vol. 52 (September 1999),
pp. 429-442.
“Housing
and Intergenerational Redistributions Under a Consumption Tax Reform,” Proceedings
of the Ninety-First Annual Conference on Taxation (with John Diamond),
National Tax Association, Washington DC, 1999, pp. 25-31.
"Tax
Incidence," in Encyclopedia of Taxation and Tax Policy, Joseph
Cordes, Robert Ebel, Jane Gravelle (editors), Urban Institute and National
Tax Association, 1999.
"The
Economic Case for Foreign Tax Credits for Cash Flow Taxes" (with Charles
McLure), National Tax Journal, Vol. 51 (March 1998), pp. 1-22.
“Indirect
Consumption Taxes: Common Issues and Differences among the Alternative Approaches,” (with
Malcolm Gillis and Peter Mieszkowski), Tax Law Review Vol. 51 (Summer
1996, published 1998), pp. 725-774.
“Bequests,
Saving and Taxation,” in Proceedings of the Eighty-Ninth Annual Conference
on Taxation (with Craig Johnson and John Diamond), National Tax Association,
Washington DC, 1997, pp. 37-45.
“On
the Transition to Indirect or Direct Consumption-Based Taxation,” in
Richard Krever (ed.), Tax Conversations: Essays in Honour of John G. Head,
Kluwer Law International, 1997, pp. 27-59.
“A
Corporate Cash Flow Tax as an Income Tax Integration Mechanism,” in John
G. Head and Richard Krever (eds.), Company Tax Systems, Australian
Tax Research Foundation, Sydney, 1997, pp. 321-340.
"Reflections
on the Consumption Tax Option," in John G. Head and Richard Krever (eds.), Taxation
Towards 2000, Australian Tax Research Foundation, Sydney, 1997, pp. 46-79.
"Thirty
Years of Tax Reform in Colombia," (with Charles E. McLure, Jr.), in Wayne
Thirsk (ed.), Recent Experience with Tax Reform in Developing Countries, World
Bank, 1997, pp. 57-125.
“Review
of Economic Effects of Fundamental Tax Reform,” edited by Henry
J. Aaron and William G. Gale, Journal of Economic Literature, Volume
35 (December 1997), pp. 22-23.
"A
Hybrid Approach to the Direct Taxation of Consumption," (with Charles
E. McLure, Jr.), in Michael J. Boskin (ed.), Frontiers of Tax Reform,
Hoover Institution Press, 1996, pp. 70-90.
"A
Hybrid Consumption-Based Direct Tax Proposed for Bolivia" (with Charles
E. McLure, Jr.), International Tax and Public Finance, Vol. 3:1 (January
1996), pp. 97-112.
- Also published as “Un Impuesto Directo Híbrido
Basado en el Consumo: Propuesta para Bolivia,” Revista
Hacienda Pública Española, Vol. 140, pp.
139-151.
“Creditability
Concerns Doom Bolivian Flat Tax,” Tax Notes International,
March 11, 1996, pp. 825-829.
"Taxation,
Uncertainty and the Choice of a Consumption Tax Base," Journal of
Public Economics, Vol. 58:2 (October 1995), pp. 257-265.
"Economic
Issues in the Taxation of Capital Gains," Canadian Public Policy Vol.
21 (November 1995), pp. 527-557.
“Advantages
of a Hybrid Direct Tax on Consumption,” (with Charles E. McLure, Jr.), in Proceedings
of the Eighty-Eighth Annual Conference on Taxation, National Tax Association,
1995, pp. 47-52.
"Review
of Fiscal Equalization for State and Local Government Finance, edited
by John E. Anderson, "Public Budgeting and Finance, Fall 1995,
pp. 92-95.
"Income
Tax Reform and Investment Incentives," in Zeljko Bogetic and Arye L. Hillman
(eds.), Financing Government in the Transition: Bulgaria, World Bank,
1995, pp. 71-96.
"The
Study and Practice of Income Tax Policy," (with Charles E. McLure, Jr.), in
John M. Quigley and Eugene Smolensky (eds.), Modern Public Finance Harvard
University Press, 1994, pp. 165-209.
"Tax
Assignment and Intergovernmental Grants," Revista Hacienda Pública
Española, March 1994, pp. 151-167.
"Economic
Analyses of Capital Gains Taxation: Realizations, Revenues, Efficiency and
Equity," Tax Law Review, Volume 48:3 (Spring 1993), pp. 419-527.
"Capital
Income Taxation in Burundi," Journal of African Economies, Vol.
2:3 (December 1993), pp. 348-380.
"Transitional
Issues in Moving To a Direct Consumption Tax," (with Shounak Sarkar), National
Tax Journal, Vol. 46: 3, September 1993, pp. 359-376.
"Grandfather
Rules and the Theory of Optimal Tax Reform," Journal of Public Economics,
Volume 49:2 (November 1992), pp. 163-190.
"Review
of Do Taxes Matter? The Impact of the Tax Reform Act of 1986,
edited by Joel Slemrod," Journal of Economic Literature, Vol.
30:2 (June 1992), pp. 916-918.
"On
The Traditional and New Views of Dividend Taxation," National Tax
Journal, Vol. 44:4 (December 1991), pp. 497-509.
"Implementing
Direct Consumption Taxes in Developing Countries," (with Charles E. McLure,
Jr.), Tax Law Review, Volume 46:4 (Summer 1991), pp. 405-487.
- Excerpt published as "Replacing the Income Tax with
a Direct Consumption Tax," in Richard M. Bird and
Oliver Oldman (eds.), Readings on Taxation in Developing
Countries, fourth edition, The Johns Hopkins University
Press, 1990, pp. 230-239.
"Tax
Reform in Colombia: Process and Results," (with Charles
E. McLure, Jr.), in Javad Khalilzadeh-Shirazi and Anwar Shah, Tax
Policy in Developing Countries, World Bank, 1991, pp. 1-22.
"Comments," Proceedings
of the Eighty-Third Annual Conference on Taxation, National Tax Association,
1991, pp. 141-144.
"Budgetary
Constraints and the Implementation of Tax Reform," 1989 Proceedings
of the Eighty-Second Annual Conference on Taxation, National Tax Association,
1990, pp. 28-36.
"Administrative
Advantages of the Individual Tax Prepayment Approach to the Direct Taxation
of Consumption," (with Charles E. McLure, Jr.), in Manfred Rose (ed.), Heidelberg
Congress on Taxing Consumption,Springer-Verlag, 1990, pp. 335-389.
"The
Choice between Income and Consumption: Efficiency and Horizontal Equity Aspects," in
Sijbren Cnossen and Richard M. Bird (eds.), The Personal Income Tax:
Phoenix from the Ashes? North Holland, Contributions to Economic Analysis
Series, 1990, pp. 85-115.
"Taxation
and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land
Rents and Property Taxes," (with Peter Mieszkowski), Journal
of Economic Literature, Vol. 27:3 (September 1989), pp. 1098-1146.
"Tax
Reform and Financial Policy in Colombia," (with Charles E. McLure, Jr.),
in Carlos Caballero Argaez (ed.), Macroeconomics, Capital Markets and Financial
Transactions, Asociacion Bancaria de Colombia, 1989, pp. 302-329.
"The
Windfall Recapture Tax: Issues of Theory and Design," Public Finance
Quarterly, Vol. 16:4 (October 1988), pp. 387-424.
"Eliminating
State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects," in
Harvey S. Rosen (ed.), Fiscal Federalism: Quantitative Studies, University
of Chicago Press for the National Bureau of Economic Research, 1988, pp. 177-210.
"A Direct
Tax on Consumption as an 'Add-On' Tax," Tax Notes, March 21,
1988, pp. 1389 -1400.
"Treasury
I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform," (with
Charles E. McLure, Jr.), Journal of Economic Perspectives, Vol. 1:1
(Summer 1987), pp. 37-58.
"Alternative
Approaches to Progressive Expenditure Taxation," Proceedings of the
Seventy-Ninth Annual Conference on Taxation, National Tax Association, 1987,
pp. 125-134.
"Tax
Reform: More Forms, What Substance?" Action Brief, Rice Institute
for Policy Analysis, February 1987.
"Implementing
Tax Reform: The Intergenerational Carryover Problem," National Tax Journal,
Vol. 39:4 (December 1986), pp. 419-433.
"The
New View of the Property Tax: A Reformulation," (with Peter Mieszkowski), Regional
Science and Urban Economics, Vol. 16:3 (August 1986), pp. 309-327.
"Pigou,
Tiebout, Property Taxation and the Under-Provision of Local Public Goods," (with
Peter Mieszkowski), Journal of Urban Economics, Vol. 19:3 (May 1986),
pp. 356-370.
"Comment
on 'State and Local Taxes: Facts and Analysis'," in Harvey S. Rosen (ed.), Studies
in State and Local Public Finance, University of Chicago Press for the National
Bureau of Economic Research, 1986, pp. 179-185.
"Optimal
Tax Reform in the Presence of Adjustment Costs," Journal of Public Economics,
Vol. 27:2 (July 1985), pp. 211-230.
"Partial
Tax Reform: An Optimal Taxation Perspective," Canadian Journal of Economics, Vol.
18:2 (May 1985), pp. 335-346.
"The
Incidence of Metropolitan Property Tax Base Sharing and Rate Equalization," Journal
of Urban Economics, Vol. 15:2 (March 1985), pp. 210-229.
"The
Incidence of a Partial State Corporate Income Tax," (with Peter Mieszkowski), National
Tax Journal, Vol. 38:4 (December 1985), pp. 489-496.
"Review
of Capital Taxation, edited by Martin Feldstein," Journal of
Economic Literature, Vol. 22:1 (March 1984), pp. 128-130.
"The
Incidence of the Property Tax: The Benefit View vs. The New View," (with
Peter Mieszkowski), in George R. Zodrow (ed.), Local Provision of Public
Services: The Tiebout Model After Twenty-Five Years, Academic Press, 1983,
pp. 109-129.
- Reprinted in Readings in Public Finance, edited
by Dick Netzer and Matthew P. Drennan, Blackwell Publishers,
1997, pp. 135-154.
"The
Tiebout Model After Twenty-Five Years: An Overview," in
George R. Zodrow (ed.), Local Provision of Public Services:
The Tiebout Model After Twenty-Five Years, Academic Press,
1983, pp. 1-15.
"Implementing
Tax Reform," National Tax Journal, Vol. 34:4 (December 1981),
pp. 401-418.
"Optimal
Tax Reform: The Case of Property Tax Equalization," Proceedings of
the Seventy-Third Annual Conference on Taxation, National Tax Association,
1980, pp. 240-250.
Editorial Positions
Editor, International Tax and Public Finance, Policy
Watch, 2002-present.
Editorial Advisory Board, National Tax Journal, 1992-98.
Grants and Contracts
“Flat Taxes and Alternative Tax Reform Options for Colombia,” U.S.
Agency for International Development, 2006.
“Options
for Fundamental Tax Reform in Colombia,” World Bank, 2006.
“Economic
Effects of Fundamental Tax Reforms,” U.S. Department of the Treasury, 2005-06
(with John Diamond, estimating economic effects of the tax reform proposals recommended
by the President’s Advisory Panel on Federal Tax Reform).
“The
U.S. Experience with the Estate Tax: Implications for Wealth Transfer Taxation
in Latin America,” (with John Diamond), Fundaci?n Daniel J. Chávez
Morán, 2005.
“Capitalization
and the New View of the Property Tax,” Lincoln Institute of Land Policy,
2003-2005.
“The
Taxation of Business and Capital Income in Colombia,” World Bank, 2005.
“Tax
Reform in Aruba,” World Bank, 2004-2005.
“Optimal
Commodity Taxation of Traditional and Electronic Commerce,” American Tax
Policy Institute, 2002-2004.
“Alternative
Sources of State Tax Revenue,” Texas Joint Select Committee on Public School
Finance, 2003-2005.
“Marginal
Effective Tax Rates in Zambia,” World Bank, 2004.
“Subnational
Taxes in Colombia,” World Bank, 2003.
“Tax
Expenditures in Colombia,” World Bank, 2003.
“Tax
Reform in Colombia,” World Bank, 2002.
“Competitiveness
and Tax Structure in Colombia,” Fedesarrollo, Colombia, 2002.
“Tax
Preferences for Risk-Taking and Entrepreneurship in Canada,” Canadian Department
of Finance and University of Toronto Institute for International Business, 2002.
“Tax
Reform Proposals for Mexico,” C.A.D.E. (Centro de Análisis y Difusión
Económica), 1999-2000.
“Tax
Reform Options for the State of Texas,” Texas Free Market Committee, 1998-99.
“Comments
on Income Tax Reform Proposals in Russia,” U.S. Agency for International
Development, 1998.
“Intergenerational
Transitional Effects of Replacing the Income Tax with a National Retail Sales
Tax,” Baker Institute for Public Policy, 1996-97.
“The
Design and Economic Effects of a ‘Resource Rent Tax’ as an Excess
Profits Tax in Kazakstan,” Kazakstan Minerals Taxation Committee, 1997.
“Comments
on Consumption Tax Proposals in New Zealand,” Government of New Zealand,
1997.
“Indirect
Consumption Taxes: Common Issues and Differences Among the Alternative Approaches,” Baker
Institute for Public Policy, 1995-96.
“Effects
of a VAT on the Retail Sales Sector,” Employment Policies Institute, 1995-97.
“On
Constructing a Property Tax Relief Simulation Model for the State of Texas,” Resource
Economics, Inc., 1996.
“Marginal
Effective Tax Rates in Egypt,” KPMG Peat Marwick, 1996.
“A Cash
Flow Surtax for the Hydrocarbon Sector,” Government of Bolivia, 1995.
“A Cash
Flow Tax for Bolivia,” Government of Bolivia, through United Nations Development
Programme and Inter-American Development Bank, 1994-95.
“Income
Taxes and Tax Incentives in Bulgaria,” World Bank, 1994.
“Tax
Policy and Tax Policy Analysis in China,” World Bank, 1994.
“Taxation,
Fiscal Policy and Fiscal Federalism in Russia,” World Bank, 1994.
“The
Economics of a State Income Tax in Texas,” Rice University, Center for
the Study of Institutions and Values, 1993-94.
“Raising
Income Tax Revenue in Brazil,” World Bank, 1992.
“Tax
Assignment and Intergovernmental Grants in Venezuela,” World Bank, 1992.
“Investment
Incentives in Egypt,” U.S. Agency for International Development/KPMG Peat
Marwick, 1991.
“Issues
in the Taxation of Capital Income in Egypt,” U.S. Agency for International
Development/KPMG Peat Marwick, 1990-91.
“Marginal
Effective Tax Rates on Capital Income in Egypt,” U.S. Agency for International
Development/KPMG Peat Marwick, 1990-91.
“Capital
Income Taxation in the Industrial Sector in Burundi,” World Bank, 1990.
“Marginal
Effective Tax Rates on Capital Income In Guatemala,” U. S. Agency for International
Development/KPMG Peat Marwick, 1990.
“Grandfather
Rules and the Theory of Optimal Tax Reform,” National Science Foundation,
1986-89.
“Tax
Reform in Colombia: Process and Results,” (with Charles E. McLure, Jr.),
World Bank, 1998-89.
“Alternative
Methods of Taxing Consumption in Developing Countries,” (with Charles E.
McLure, Jr.), World Bank, 1987-88.
“Eliminating
State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects,” National
Bureau of Economic Research, 1986-87.
“The
Windfall Recapture Tax: Issues of Theory and Design,” U. S. Treasury Office
of Tax Analysis, 1985-86.
“Tax
Reform Options for the United States,” Linbeck Construction Company and
Trotter Investments, 1985-86.
“Optimal
Dynamic Implementation of a Movement from Income-Based to Consumption-Based Taxation,” U.S.
Treasury Office of Tax Analysis, 1983-84.
“The
Allocative and Distributive Effects of State and Local Taxes: A Theoretical Reconciliation,” (with
Peter Mieszkowski), National Science Foundation, 1982-84.
“Optimal
Tax Reform: Dynamic Aspects of Implementation,” National Science Foundation,
1980-82.
“Optimal
Tax Reform: The Case of Property Tax Equalization,” National Bureau of
Economic Research, 1979.
Recent Presentations
“The
Property Tax Incidence Debate and the Mix of State and Local
Finance of Local Public Expenditures,” keynote address
at a conference on “New Directions in Fiscal Federalism,” sponsored
by the Institute for Federalism and Intergovernmental Relations,
University of Kentucky and CESifo, Munich, Germany, held at the
University of Kentucky, September 14-16, 2006.
“Economic
Effects of a Personal Capital Income Tax Add-On to a Consumption Tax,” (with
John Diamond), conference on “Alternative Methods of Taxing Individuals,” Andrew
Young School of Policy Studies, International Studies Program, Georgia State
University, Atlanta, Georgia, June 8-9, 2006.
“Consumption-Based
Taxes: A Guide to the Amusement Park,” (with Charles McLure), conference
on “Alternative Methods of Taxing Individuals,” Andrew Young School
of Policy Studies, International Studies Program, Georgia State University, Atlanta,
Georgia, June 8-9, 2006.
“International
Experience with Flat Taxes and Alternative Tax Reforms,” Dirección
de Impuestos y Aduanas Nacionales, Bogotá, Colombia, May 30-31, 2006.
“Comments
on ‘Dividends and Taxes,’” Conference in Memory of David F.
Bradford, New York University Law School, May 5, 2006.
“Consumption
Tax Reform: Changes in Business Equity and Housing Prices and Intergenerational
Redistributions,” (with John Diamond), conference on “Is It Time
for Fundamental Tax Reform: The Known, the Unknown and the Unknowable,” Baker
Institute for Public Policy, Rice University, April 27-28, 2006.
“Options
for Fundamental Tax Reform in Colombia,” conference on “Economic
Development and Pending Reforms,” Asociacion de Fiduciarias, Bogotá,
Colombia, March 29, 2006.
“State
and Local Taxation of Business Property: A Small Open Economy Perspective,” (with
Athiphat Muthitacharoen), Ninety-Eighth Annual Conference on Taxation, National
Tax Association, Miami FL, November 17-19, 2005.
“The
U.S. Experience with the Estate Tax: Implications for Estate Taxation in Latin
America” (with John Diamond), first annual conference of Fundacion Daniel
J. Chávez Morán, Universidad Torcuato di Tella, Buenos Aires, Argentina,
November 10-11, 2005.
“Should
Capital Income be Subject to Consumption-Based Taxation?” Conference
on Taxing Capital Income, sponsored by the American Tax Policy Institute, The
Tax Policy Center, and Tax Analysts, Brookings Institution, September 23, 2005.
“Reforming
Personal Income Taxation: Issues and Challenges,” Instituto de Estudios
Fiscales and Andrew Young School of Policy Studies, Georgia State University,
July 20, 2005.
Comment
on “The 2003 Dividend Tax Cuts and the Value of the Firm:
An Event Study,” by Alan J. Auerbach and Kevin Hassett, conference
on “Taxing Corporate Income in the 21st Century,” Office
of Tax Policy Research, University of Michigan, May 5-6, 2005.
Testimony on “Texas Business Tax Options,” Ways and
Means Committee, Texas House of Representatives, Austin TX, February
25, 2005.
“Texas Tax Reform Options,” conference on School
Finance and Education Reform, Texas Public Policy Foundation,
Austin TX, February 14, 2005 (sponsored by the Texas Public Policy
Foundation, the Baker Institute for Public Policy, the Charles
A. Dana Center, University of Texas at Austin, and the Texas Conservative
Coalition Research Institute).
“Unfashionably Early,” National Tax Association 97th
Annual Conference on Taxation, Minneapolis MN, November 11-13,
2004.
“Optimal Commodity Taxation of Traditional and Electronic
Commerce” (with Michele Hendrix), American Tax Policy Institute,
July 8, 2004.
“International Tax Competition and Tax Incentives,”
(with Elisabeth Gugl), International Studies Program Conference
on “Challenges of Tax Reform in a Global Economy,”
Andrew Young School of Policy Studies, Georgia State University,
May 24-25, 2004.
Testimony on “Tax Options for the State of Texas,”
Finance Committee, Texas Senate, Austin TX, April 26, 2004.
Testimony on “Tax Options for the State of Texas,”
Joint Select Committee on Public School Finance, Texas Senate
and House of Representatives, Austin TX, March 10, 2004.
“Tax Competition and Local Tax Incentives,” (with
Elisabeth Gugl), National Tax Association 96th Annual Conference
on Taxation, Chicago IL, November 13-15, 2003.
Testimony on “Alternative Sources of State Revenue,”
House Select Committee on Public School Finance, Texas House of
Representatives, August 21, 2003.
“Reflections on the Economic Theory of Local Tax Incentives,”
Arizona State University and Lincoln Institute of Land Policy
conference on “Economic Incentives for Business Location,”
Phoenix AZ, March 21, 2003.
“State and Local Public Finance: A Field of Sown Oates,”
National Tax Association 95th Annual Conference on Taxation, Orlando
FL, November 14-16, 2002.
“Tax Competitiveness and Tax Structure in Colombia,”
Fedesarrollo Conference on Tax Reform in Colombia, Atlanta GA,
November 11-12, 2002.
“Tax Preferences for Risk-Taking and Entrepreneurship in
Canada,” Symposium on the Tax Treatment of Savings and Personal
Investment Income, Canadian Department of Finance and Institute
for International Business, University of Toronto, April 17, 2002.
“Simplifying the Sales Tax: The SSTP and Other Approaches
and Implications for State Economic Growth,” The TXE (Texas
Economists) Annual Economic Conference, Austin TX, April 10, 2002.
“Tax Competition and Tax Harmonization in the European
Union,” Conference on “Tax Policy in the European
Union,” Research Center for Economic Policy, Erasmus University
Rotterdam, The Hague, October 17-19, 2001.
“Prospects for Consumption-Based Tax Reform in the United
States,” Conference on Taxes of the Heidelberg Circle, University
of Heidelberg, Heidelberg, Germany, June 21-21, 2001.
“Comments on Transnational Taxation,” conference
sponsored by CESTEC (European Center for the Study of the Taxation
of Electronic Commerce), Sardinia, Italy, December 15-16, 2000.
“Advice to the Next President,” chair of general
conference session at the 93rd Annual Conference on Taxation,
National Tax Association,” Santa Fe, New Mexico, November
9-11, 2000.
“Discussion of Tax Reform Proposals for Mexico,”
C.A.D.E. (Centro de Análisis y Difusión Económica),
Monterrey, Mexico, October 23, 2000.
“Comments on the Taxation of Internet Commerce,”
testimony before the Advisory Council on the Digital Economy,
Texas State Capitol, Austin TX, January 31, 2000.
“Reflections on the New View and the Benefit View of the
Property Tax,” Lincoln Institute for Land Policy Conference
on Property Taxation and Local Government Finance, Phoenix AZ,
January 16-18, 2000.
“Comments on the Taxation of Electronic Commerce, including
the Case for Preferential Treatment due to Network Externalities,”
conference sponsored by CESTEC (European Center for the Study
of the Taxation of Electronic Commerce), Milan, Italy, December
3-5, 1999.
“Recent Developments in the Debate on Fundamental Tax Reform
in the United States,” Rimini, Italy, June 26, 1999.
“Capital Gains Taxation in Canada,” Fraser Institute,
Vancouver, British Columbia, Canada, June 18, 1999.
“The Sales Tax, the VAT and Taxes In Between — Or,
Is the Only Good NRST a ‘VAT in Drag’?,” National
Tax Association, 29th Annual Spring Symposium, ‘Tax Policy
in a Time of Surplus,” May 10-11, 1998, Washington DC.
“Transitional Issues in the Implementation of a Flat Tax
or a Retail Sales Tax,” Baker Institute Fourth Annual Conference
on “Tax Reform for the Millennium,” Rice University,
November 5-6, 1998.
“Housing and Intergenerational Redistributions Under a
Consumption Tax Reform,” (with John Diamond), National Tax
Association, Ninety-First Annual Conference on Taxation, Austin,
TX, November 8-10, 1998.
“The Design and Economic Effects of a Resource Rent Tax
as an Excess Profits Tax for Kazakstan,” Kazakstan Minerals
Taxation Committee, Houston, TX, October 7, 1997.
“Bequests, Saving and Taxation,” (with Craig Johnson
and John Diamond), National Tax Association 89th Annual Conference
on Taxation, Boston, MA, November 10-12, 1996.
“Final Comments,” Tax Policy Session, Baker Institute
Second Annual Conference, “Domestic Policy Challenges at
the End of the Century,” Houston, TX, November 12-13, 1996.
“On the Transition to Indirect or Direct Consumption-Based
Taxation,” Deakin University “Tax Conversations”
conference, Sidney, Australia, July 4-6, 1996.
“Perspectives on Consumption-Based Tax Reforms,”
Testimony before the National Commission of Economic Growth and
Tax Reform (Kemp Commission), Omaha NE, August 2, 1995.
“Advantages of the Hybrid Consumption Tax,” (with
Charles E. McLure, Jr.), Eighty-Eighth Annual Conference on Taxation,
National Tax Association, San Diego CA, October 8, 1995.
"A Hybrid Approach to the Direct Taxation of Consumption,"
Stanford University Hoover Institution conference on "Frontiers
of Tax Reform," National Press Club, Washington, DC, May
11, 1995, (with Charles E. McLure, Jr.).
"Revenue Estimates of the Effects of Capital Gains Tax Cuts,"
American Bar Association, Tax Section Meeting, Washington, DC,
May 20, 1995.
Research in Progress
“Economic Effects of Fundamental Tax Reforms,” U.S.
Department of the Treasury, (with John Diamond).
“The
U.S. Experience with the Estate Tax: Implications for Wealth Transfer Taxation
in Latin America,” (with John Diamond), Fundaci?n Daniel J. Chávez
Morán.
“Should
Capital Income Be Subject to Consumption-Based Taxation? Urban Institute and
Brookings Institution.
“Intrajurisdictional
Capitalization and the Incidence of the Property Tax,” Lincoln Institute
of Land Policy.
“Housing
and Intergenerational Redistributions Under a Consumption Tax” (with John
Diamond).
“Efficiency
Aspects of Benefit-Related Taxation” (with Elisabeth Gugl).
Professional Organizations
Board of Directors, National Tax Association, 2003-present
Joint Committee
on Taxation Revenue Estimating Review Panel, 2004-present
Board of Directors,
Texas Economists, 2002-present
Chair, National
Tax Association Holland Medal Selection Committee, 2005
National Tax
Association Holland Medal Selection Committee, 2004
American Economic
Association
National Tax
Association
International
Institute of Public Finance
Scientific
Committee, CESTEC (European Center for the Study of the Taxation of Electronic
Commerce, Rimini, Italy), 1999-2002
Vice-Chair,
Committee on Federal Taxation, National Tax Association, 1997-98
Program Committee, 1998 Annual Conference, National Tax Association
Program Committee,
1996 Annual Conference, National Tax Association
Rice
Scholar, Baker Institute for Public Policy, Rice University
Teaching
Undergraduate: Public Finance-Tax Policy, Microeconomic Theory,
Applied General Equilibrium Modeling, Energy Economics, Senior
Seminar on Tax Reform
Graduate: Public Finance II-Tax Policy
Finalist, Phi Beta Kappa Teaching Award, Rice University, 1984.
University Service
Economics Department Undergraduate Committee (2004-present)
Search Committee for Dean of Undergraduate Students (2004)
Social
Sciences Building Committee (2004-2005)
Faculty Search Committee, Mitchell Chair in Sustainable Growth
(2003-2005)
Faculty Advisor, Rice Educational Awareness Club for Higher Learning
(2004-present)
Promotion and Tenure Committee (2002-2003)
University Council (2002-2003)
Baker Institute Advisory Committee on Academic Programs (2003-present)
Committee on Undergraduate Curriculum (2001-2002)
Economics Department Chair (1995-2000)
Faculty Honorary Member, National Golden Key Honor Society, 2000-2002
Search Committee, Vice President for Public Affairs (1999)
Member, Committee to investigate prospects for a program in Information
Technology (2000)
Coordinator, Baker Institute for Public Policy Fourth Annual Conference
on “Tax Reform for the Millennium” (1998)
Chair, Search Committee, Chair in Islamic Economics, Management
and Finance (1995- 1996)
Coordinator, Tax Policy Session at the Baker Institute Second
Annual Conference (1996)
Program and Planning Committee, Baker Institute (1994-1995)
Search Committee, University Provost (1993-1994)
Fringe Benefit Committee (1992-1993)
Chair, Economics Department Curriculum Committee (1985-1995)
Undergraduate Adviser (1979-1995)
Policy Studies Program/Economics Adviser (1991-1995)
Faculty Associate, Lovett College (1980-1998)
Faculty Council (1988-1992)
Chair, Faculty Council Compensation Committee (1989-1992)
Member of Faculty Council Compensation Committee (1988)
Faculty Council Faculty Governance Committee (1990-1992)
Tenure and Ethics Committee (1988-1992)
Search Committee for Director of Human Resources (1991)
Chair, Committee on Undergraduate Teaching (1988-89)
Committee on Undergraduate Teaching (1982-84, 1986-87)
Committee on Computers (1990)
Executive Board, Rice Institute for Policy Analysis (1987-present)
Organized Peterkin Symposium on Provision of Local Public Services
(1981)
Faculty Adviser, Omicron Delta Epsilon Honor Society (1982-1987)
Faculty Recruiting Committee (1990-1991)
Committee to Prepare Graduate Study Five-Year Plan (1988-89)
Writing Evaluation Committee, Committee on Undergraduate Curriculum
(1986)
John Gardner Dissertation Award Committee (1986)
Revised: September 19, 2006
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