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

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.

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).

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

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