(( ))
m m


Professor George R. Zodrow

Rice University and Baker Institute for Public Policy

Recent Presentations




Contact Information





“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

“Optimal Commodity Taxation of Traditional and Electronic Commerce” (with Michele Hendrix), American Tax Policy Institute.

“Tax Competition and Source-Based Taxation of Capital Income in Small Open Economies.”
“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).

“Tax Competition and Local Tax Incentives” (with Elisabeth Gugl).