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George R. Zodrow Baker Hall 260 |
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| EDUCATION: | Ph.D., Economics, Princeton University, 1980 |
| RESEARCH INTERESTS: | Tax reform in the U.S. and developing countries and state and local public finance. |
| WORKING PAPERS AND FORTHCOMING PAPERS: | "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. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CES-ifo Economic Studies, 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. "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. "The U.S. Experience with the Estate Tax: Implications for Wealth Tranfer Taxation in Latin America," (with John Diamond), working paper. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," working paper. "Housing and Intergenerational Redistributions Under a Consumption Tax," (with John Diamond), working paper. |
| RECENT 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. "Time for U.S. Tax Reform? The Tax Reform Panel's Recommendations," (with Charles E. McLure, Jr.), International Bureau of Foscal Documentation, Vol. 60, No. 4 (April 2006), pp. 134-149. "Optimal Commodity Taxation of Traditional and Electronic Commerce," National Tax Journal, Vol. 59, No. 1 (March 2006), pp. 7-31. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Vol. 10, No. 6 (November 2003), pp. 651-671. "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. Summary appeared as “Revenue Options for the State of Texas,” State Tax Notes, Volume 34, Number 12 (December 20, 2004), pp. 799-821. "Network Externalities and Indirect Tax Preferences for Electronic Commerce," International Tax and Public Finance, Vol. 10, Issue 1 (January, 2003), pp. 79-97. "Transitional Issues in the Implementation of a Flat Tax or Retail Sales Tax," in United States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski (eds.), Cambridge University Press, 2002. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, March 2001 (Vol. 54, No. 1), pp. 139-156. |
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