LeAnn Luna, Research Asst Professor

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LeAnn Luna

Associate Professor, Department of Accounting and Information Management
Research Associate Professor, Center for Business & Economic Research
The University of Tennessee
711 Stokely Management Center
Knoxville, Tennessee  37996-0570
phone:  (865) 974-6080
fax:  (865) 974-3100
leann@utk.edu

  • Ph.D., University of Tennessee

  • M.T., University of Denver College of Law

  • B.B.A., Accounting, Southern Methodist University


AREAS OF EXPERTISE

  • State and Local Taxation
  • 529 College Savings Plans
  • Tax Policy
  • Taxation of Business Entities

SELECTED PUBLICATIONS

“Combined Reporting With the Corporate Income Tax,” (with William F. Fox), State Tax Notes, Vol 59, No. 3 (January 17, 2011): 167-192.

“Effects of State Tax Structure on Business Organizational Form,” (with Matthew N. Murray), National Tax Journal 63 Vol 63 No. 4 (December 2010): 995-1022.

“State and Local Sales Tax Revenue Losses from E-Commerce,” State Tax Notes, Vol. 52, Number 7 (May 18, 2009): 537-557.

“The SSTP and Technology: Implications for the Future of the Sales Tax,” (with William F. Fox and Matthew N. Murray), National Tax Journal, Vol 61 No 4 (December 2008): 823-841.

“Lending a Helping Hand: Two Governments Can Work Together,” (with Harley Duncan), National Tax Journal, Vol. LX (September 2007): 663-679.

"Maxing Out:  An Analysis of Local Option Sales Tax Rate Increases" (with Donald J. Bruce and Richard Hawkins) National Tax Journal, Vol LX, No. 1, March 2007.

"State Sponsored 529 Plans:  The Influence of Tax and Non-Tax Factors on Investors’ Choice"  (with Raquel Alexander), Journal of the American Taxation Association, Supplement 2005, 29-50.

"Do Limited Liability Companies Explain Declining State Tax Revenues?"  Public Finance Review (William F. Fox), November 2005, 690-720.

"How Should A Tax on MultiState Businesses Be Structured?" (with William F. Fox and Matthew N. Murray), The National Tax Journal, March 2005, pp. 139-159.

"Local Sales Tax Competition and the Effect on County Governments’ Tax Rates and Tax Bases," Journal of the American Taxation Association, Spring 2004, pp. 43-61.

"State Corporate Tax Revenue Trends: Causes and Possible Solutions" (with William F. Fox), The National Tax Journal, September 2002, pp. 491-508.


WORKING PAPERS AND WORKS IN PROGRESS

“Entity Taxation of Business Enterprise,” to be published in Oxford Handbook on State and Local Government Finance, with Matthew N. Murray and Zhou Yang.

Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows, with William F. Fox and Georg Schaur.

“Do More Disclosures Lead to Better Investment Choices? The Case of 529 College Savings Plans,” with Raquel Alexander

“The Influence of State Sales and Use Taxes on Capital Expenditures and Manufacturing Employment,” with Amy Hageman and Donna Bobeck.

Updated:   March 31, 2011