VITA
Matthew N. Murray
CURRENT POSITIONS:
Associate Director, Center for Business and
Economic Research
College of Business Administration
The University of Tennessee, Knoxville
phone: (865) 974-5441
fax: (865) 974-3100
EDUCATION:
Ph.D., 1986,
M.A., 1985,
B.A., 1982,
Dissertation:
"A Theoretical and Empirical Analysis of Income Tax Evasion and Tax
Avoidance"
FIELDS OF SPECIALIZATION:
Public Finance and Public Policy
Labor and Health
Applied Microeconomics
AWARDS:
William B.
Stokely Scholar,
Finalist, National Tax Association Doctoral Dissertation Award, 1987.
Jeanne Mattersdorf Award of the National Tax Association,
1985.
ADMINISTRATIVE EXPERIENCE:
Associate Director, CBER (1992-current).
Department Head, Economics 1997-2002.
RECENT ADMINSTRATIVE AND PROFESSIONAL
SERVICE:
Director, Public Administration Major in Economics (2007-current)
Program Co-chair, Annual Conference of the National Tax Association (2008)
Member, Program Committee, National Tax Association (2007)
Director of
Graduate Studies, Economics Department (2002-2007)
Member, University Graduate Council (2003-current)
Chair, University Graduate Council (2006-2008)
Chair,
Chair, Academic Policy Committee of the Graduate Council (2005-2006)
Chair, Appeals Committee of the Graduate Council (2005-2006)
Former member, National Tax Association Board of Directors
Member, Program
Committee, National Tax Association (2005)
Chair, Economic Development Board of Blount County (2006-current)
TEACHING EXPERIENCE:
Professor, Department of Economics, The University of Tennessee, 1999-present: Honors Seminar: Taxation of Electronic Commerce; Principles of Economics; Public Finance-Taxation; Intermediate Microeconomics; Graduate Public Expenditure Analysis; Labor Economics.
Associate Professor, Department of Economics, The University of Tennessee, 1993-1999: Public Finance-Taxation; Principles of Economics; Health Care Economics; Graduate Seminar in Public Policy; University Honors (Whittle Scholars)-Introduction to Public Policy; Honors Economics.
Assistant Professor, Department of Economics, The University of Tennessee, 1986-1992: Taxation (graduate); Public Finance-Expenditures; Public Finance-Taxation; Public Finance-Expenditures and Taxation; Labor Economics; Public Expenditures (graduate), Managerial Economics (MBA).
Instructor, Syracuse University, 1983-1984: Intermediate Microeconomics and Principles of Macroeconomics.
Teaching
Assistant, Syracuse University, 1982-1983: Principles of Macroeconomics
and Principles of Microeconomics.
RECENT EXECUTIVE EDUCATION AND LEADERSHIP TRAINING:
Tennessee Government Management Institute
Tennessee Government Executive Institute
Leadership
INTERNATIONAL EXPERIENCE:
Public Finance
Specialist: Tax Policy and Tax Administration in
Public Finance
Specialist: Volunteer Association Development,
Public Finance
Specialist: Income Tax Noncompliance in
Public Finance
Specialist:
Research
Assistant: Metropolitan Studies Program, Syracuse University,
1984-1986. Jamaican Tax Structure Examination project, funded by USAID
and the Government of Jamaica. The structure and reform of the Jamaican
personal income tax and payroll tax programs, with special reference to tax
compliance.
PUBLICATIONS:
“The SSTP and
Technology: Implications for the Future of the Sales Tax” (with Leann Luna and
William F. Fox). National Tax Journal
(forthcoming).
“Interactions
Between Welfare Caseloads and Local Labor Markets” (with Brian Hill). Contemporary Economic Policy
(forthcoming).
“What Factors Influence the Structure of the State Income Tax?” (with Jason Fletcher). Public Finance Review (forthcoming).
“Demographics,
Competition and State Tax Progressivity,” (with Jason Fletcher), Proceedings
of the Annual Conference of the National Tax Association,
“The Effect of
State Grants, ARC Grants and CDB Grants on County-Level Economic Growth (with
Laura Ullrich), Proceedings of the Annual Conference of the National Tax
Association, Miami, Florida, November 2005.
(Forthcoming.)
“Competition Over
the Tax Base: The State Sales Tax” (with Jason Fletcher). Public Finance Review 34 (2006):
258-281.
“Interstate Tax
Uniformity and the Multistate Tax Commission” (with David Sjoquist and Bartley
Hildreth). National Tax Journal LVIII
(2005): 575-590.
“How Should a
Subnational Corporate Income Tax on Multistate Businesses Be Structured?” (with
William F. Fox and LeAnn Luna), National Tax Journal LVIII (2005):
139-159..
“Sales Taxation
in a Global Economy” (with William F. Fox), in Taxing the Hard-To-Tax
edited by James Alm, Jorge Martinez-Vasquez and Sally Wallace, Elsevier, 2004.
“Do Economic Effects Justify the Use of Fiscal Incentives?” (William F. Fox), Southern Economic Journal 71 (2004): 78-92.
"Explaining Interjurisdictional Variations in Sales Tax Productivity" (with Richard Hawkins), Public Finance Review 32 (2004): 82-104.
“Competition,
Complexity and Constraints: The Evolving Nature of State and Local Tax Systems”
Proceedings of the Ninety-Fifth Annual Conference of the National Tax
Association,
"To Tax or Not To Tax? The Case of Electronic Commerce" (with Don Bruce and William F. Fox), Contemporary Economic Policy 21 (2003): 25-40.
"Stability and Equity in Education Finance Formulas" (with William F. Fox and Patricia Price), Journal of Education Finance 27 (2002): 1013-1028.
"The Effect of Fluctuating Water Levels on Reservoir Fishing" (with Paul Jakus and Paula Dowell). Journal of Agricultural and Resource Economics, December 2000.
"Urban
Malls, Tax Base Migration and State Intergovernmental Aid" (with
"Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?" in Tax Policy and the Real World edited by Joel Slemrod, Cambridge University Press, 1999.
"The Franchise Tax," in The Encyclopedia of Taxation and Tax Policy (Joseph Cordes, Robert Ebel and Jane Gravelle, editors). Urban Institute Press, 1999.
"State Taxation of Telecommunications and Electronic Commerce," in The Encyclopedia of Taxation and Tax Policy (Joseph Cordes, Robert Ebel and Jane Gravelle, editors). Urban Institute Press, 1999.
"Finances of Tennessee State Government (with Kelly Edmiston), in Tennessee Politics, edited by John Vile, Vanderbilt University Press, 1998.
"Fiscal Incentives and Local Economic and Fiscal Performance" (with William F. Fox), in Local Government Tax and Land Use Policies in the United States: Understanding the Links, edited by Helen Ladd, Edward Elgar, 1998.
"The Sales Tax and Electronic Commerce: So What's New?" (with William F. Fox) National Tax Journal L (1997): 573-592.
"The Implications of Expanded School Choice" (with Sally Wallace). Public Finance Review 25 (1997): 459-473.
"Administration and Compliance Aspects of a National Retail Sales Tax." National Tax Journal L (1997): 167-182.
"Intergovernmental Aspects of Growth and Stabilization Policy (with William F. Fox), in Intergovernmental Fiscal Relations: Perspectives and Prospects, edited by Ron Fisher, Kluwer Press, 1997.
"The Tax
Treatment of Housing Under a National Retail Sales Tax." Proceedings of
the Ninety-First Annual Conference of the National Tax Association ,
pp.418-423,
"Optimal Tax Considerations in Moving the 'Retail Sales Tax' to a Retail Tax," Chapter 16 in Sales Tax in the 21st Century, edited by William F. Fox and Matthew N. Murray, Praeger, 1997.
"Sales Tax Auditing and Compliance." National Tax Journal XLVIII (1995): 515-530.
"Using State
Policies to Promote Economic Development." Proceedings of the
Eighty-Sixth Annual Conference of the National Tax Association, pp.
158-163,
"Economic
Development: Do State and Local Government Policies Matter?" (with William
F. Fox). Chapter 12 in Economic Adaptation: Alternatives for Rural America
edited by David L. Barkley and Mark S. Henry.
"Audit Selection and Income Tax Underreporting" (with James Alm and Roy Bahl). Journal of Development Economics 42 (1993): 1-33.
"Social Insurance in Developing Countries: Are There Net Benefits to Program Participation?" (with Donna Brueckner). Journal of Developing Areas 26 (1992): 193-212.
"Firm Size, Employment Risk and Wages: Further Insights on a Persistent Puzzle" (with John W. Mayo). Applied Economics 23 (1991): 1351-1360.
"An Evaluation
of the Structure of the Jamaican Individual Income Tax," (with James Alm
and Roy Bahl). Chapter 3 in The Jamaican Tax Reform, edited by Roy Bahl.
"A Program
for Reform," (with James Alm, Roy Bahl and Bruce Riddle). Chapter 4 in The
Jamaican Tax Reform, edited by Roy Bahl.
"Income Tax
Evasion," (with James Alm and Roy Bahl). Chapter 5 in The Jamaican Tax
Reform, edited by Roy Bahl.
"The Effects
of Local Public Policy on the Location of Business Activity" (with William
F. Fox). Chapter 6 in Industry Location and Public Policy, edited by
Henry W. Herzog and Alan M. Schlottmann.
"Erosion of the Tax Base in Developing Countries" (with James Alm and Roy Bahl). Economic Development and Cultural Change 39 (1991): 849-872.
"Local Public Policies and Interregional Business Development" (with William F. Fox). Southern Economic Journal 57 (1990): 413-427.
"The
Incentives Game: Win, Lose or Draw?" Proceedings of the Eighty-Second
Annual Conference of the National Tax Association, pp. 268-274,
"Tax Structure and Tax Compliance" (with James Alm and Roy Bahl). The Review of Economics and Statistics LXXII (1990): 603-613.
"Economic Aspects of Taxing Services" (with William F. Fox). National Tax Journal XLI (1988): 19-36.
"Sales Tax
Compliance." Proceedings of the Eightieth Annual Conference of the
National Tax Association, pp. 174-181,
BOOK REVIEWS:
The Economic Consequences of State Lotteries by Mary O. Borg, Paul Mason and Stephen L. Shapiro, Praeger, 1991. In Forum for Applied Research and Public Policy 8 (1993): 140.
Economic
Development Programs for Cities, Counties and Towns by John M. Levy,
Praeger, 1990. In Growth and Change 23 (1993): 539-540.
EDITED WORKS:
Sales Tax in the 21st Century (with William F. Fox), Praeger, 1997.
Survey of
Business, vol. 28 (1993). "New Directions: Reform and Choice in
Education."
MONOGRAPHS AND OTHER PUBLICATIONS:
“State Business
Tax Policy: More of the Same or Fundamental Change?” (with William F. Fox and
Leann Luna). State Tax Notes 44
No. 6 (
“Demographics,
Competition and State Tax Progressivity” (with Jason Fletcher). State Tax Notes 44 No. 3 (
“State and Local
Tax Policy and the Growing Service Sector.”
Multistate Tax Commission Review XX (Winter 2007): 2-6.
“Commentary and
Outlook: The State of
“The Multistate
Tax Commission and Corporate Tax Uniformity” (with W. Bartley Hildreth and
David L. Sjoquist). State Tax Notes
38 (
“Cooperation and
Competition: The Multistate Tax Commission and State Corporate Tax Uniformity”
(with W. Bartley Hildreth and David L. Sjoquist).
“A National
Retail Sales Tax: Consequences for the States” (with William F. Fox). State Tax Notes 37 (
“Competition,
Complexity and Constraints: The Evolving Nature of State and Local Tax
Systems.” State Tax Notes 27 (
“Economic
Overview,”
"Issues in
the Design and Implementation of Production and Consumption VATs for the
American States" (with William F. Fox and LeAnn Luna). State Tax
Notes 23 (
"Tax Policy and Electronic Commerce: What Do We Need To Know To Design Good Tax Policy?" Sales Tax Report May-June 1998: 1-3.
"Will
Technology Break the Sales Tax's Back?" State Tax Notes 12 (
"Insights to
Incentives: Its How You Play the Game." Signs of Growth,
Spring 1995: 7-9.
"The
Short-Term
"The
Long-Term Outlook for
"Reform and
Choice in Education: Fulfilling Our Expectations." Survey of Business,
vol. 28 (Spring 1993): 2-3.
"The 24th
Annual Business Attitudes Survey" (with Kenneth E. Quindry). Survey of
Business, vol. 28 (Winter 1993): 3-13.
"The
Long-Term Outlook for
"Economic
Effects of The
"Expenditures
in the
"Economic
Outlook for
"Economic
Development Incentives and the
Economic
Development Incentives and the
"The
European Community, 1992: Implications for
"Influence
of the International Sector on the
"Outlook for
the
"Outlook for
the
"Impact of
The
"Economic
Outlook for
"Estimating
the Determinants of Underreporting in
"Income Tax
Evasion in
REPORTS:
An Economic
Report to the Governor of the State of
Quarterly Tennessee Econometric Model, state quarterly forecast update and report, Project Director, September 1994-present.
“The Local
Government Response to the Basic Education Program: Equity, Spending and Local
Tax Effort” (with Laura Ullrich).
Prepared for the
“Education
Crossroads” (with CBER staff). Prepared
for the Comptroller of the Treasury.
“Looking for
“Transportation
Infrastructure and Economic Development” (with Mark Burton). Prepared for the Tennessee Department of
Transportation.
“The Economic
Environment in
“Exporting State
and Local Taxes: An Application to
“A Profile of the
“A Commentary on
the Property Tax in
“The State of
“An Evaluation of
the Tennessee Rail Plan’s Treatment of a Trans-Tennessee Rail Routing” (with
Robert Bohm, Larry Bray, Mark Burton, Chris Dagger, Tara Robinson, Maria
Sarigiannidou and Kara Smith). Prepared
for the Tennessee Department of Transportation.
"
“State and Local
Government Finances: Today's Structure and Tomorrow's Challenges” (with
Don Boyd, Don Bruce and William F. Fox), prepared for the National Association
of Realtors, February 2005.
"The
Economic Benefits of the
“Interactions
Between Local Labor Markets and Families First Caseloads” (with Brian Hill). Prepared for the Tennessee Department of
Human Services.
"
“Population
Projections for
“Economic Effects
of
"The
“The Structure of
State Taxes in
"
"Tax Policy
and Economic Development in
"The
Economic Benefits of the
"The
"
"The
"
“Appalachian Life Quality Initiative,” (with Hiram Rogers and Lynn Youngs), prepared for the B. Ray Thompson Trust. Center for Business and Economic Research, spring 2001.
"The
"The
Economic Benefits of the
"Infrastructure
and the
"Economic
Analysis of Designating Outstanding National Resource Waters in
"Strategic
Options for Fostering the Development of the Automotive Cluster in
"The Role of
DOE in the
"
"A Profile
of the Automobile Sector in the
"The
Location Decision of Automotive Suppliers in
"Examining
Supply Gaps and Surpluses in the Automotive Cluster in
"The
Economic Benefits of the
"Population
Projections for
"The
"Economic
Growth and the Williamson
"Economic
and Fiscal Consequences of TVA's
"Economic
and Fiscal Benefits of
"
"Economic
Effects of the Spallation Neutron Source (SNS) and Joint Institute for Neutron
Sciences (JINS) on the State of
"Business
Recruitment and Its Impact on the
"Analysis of
the Basic Education Formula: Stability, Equity and Adequacy" (with William
F. Fox and Patricia A. Price). Prepared for the Tennessee Department of
Education and the State Board of Education.
"Economic
and Fiscal Analysis of Industrial Development in
"Occupational
Wage and Benefit Survey." Prepared for the
"
"The
Long-Term Outlook for
"The Nature
and Consequences of Economic Development in the Loudon
"
"Theoretical and Empirical Dimensions of School Choice" (with Sally Wallace), Research Paper 55, Policy Research Center, College of Business Administration, Georgia State University, September 1995.
"Natural Gas
Transportation Constraints in
"The
Short-Term
"The
Automobile Industry and the Economic Development of
"Practical Considerations
in the Provision of Incentives by Local Government to the Private Sector."
Prepared for the
"Economic Impacts
of the
"Economic
and Sales Tax Impacts of V-22 Empennage Production on the State of
"Fiscal
Impact Analysis for
"The
Long-Term Outlook for
"Expansion
of USG Assistance to
"Tax
Structure and Tax Administration in
"The
Long-Term Outlook for
"Incentives
for Job Creation, Capital Investment and Training." Prepared for the
Tennessee Department of Economic and Community Development.
"Factors to
Consider in the Design and Evaluation of Economic Development Incentives."
Prepared for the Tennessee Department of Economic and Community Development.
"Considerations
in Preparing and Reviewing Socioeconomic Impact Assessments for Low-Level
Radioactive Waste Disposal Facilities" (with Mary R. English, Zoe Hoyle
and Larry Blank). Prepared for the
"Expenditures
in the
"Economic
Effects of the
"The Penalty
Structure and Income Tax Noncompliance in
"Adequacy of
Existing and Proposed Penalty Structures for Income Tax Noncompliance in
"The
Long-Term Outlook for
"Including
Expenditure Needs and Tax Capacity in
"Taxation of
the Hard-To-Tax Sector." Internal Working Paper 1990-9, Public Finance
Administration
"Fiscal Cost
Analysis of Plant Location on
"Economic
and Social Impacts of Chem-Nuclear's LLW Disposal Facility on
"Economic
Impact of Four High Technology Spinoffs from the
"The
European Community, 1992: Implications for Tennessee." Chapter 4 in An
Economic Report to the Governor of the State of
"Economic
Development Incentives and the
"PCTILI: The
Tennessee Industrial Location Impact Model, Version 1.1." Software
documentation prepared for the Tennessee Advisory Commission on
Intergovernmental Relations and The University of Tennessee Institute for
Public Service.
"Influence
of the International Sector on the
"
"Economic
Impact of the John Deere Facility on
"Impact on
the State Economy of
"The Effects
of Public Policy on the Location of Business Activity" (with William F.
Fox and Susan E. Bott). Prepared for the
"Economic
Analysis of Service Delivery Area 2" (with Timothy J. Essenburg). Prepared
for
"The Long
Term Outlook for
"Economic
Impact of Whittle Communications on the Knox County Economy" (with William
F. Fox and Kenneth E. Quindry). Prepared for Whittle Communications, L.P.
Knoxville, TN: Center for Business and Economic Research, The
"An
Evaluation of the Economic Impact of The
"Historical
Trends and Long-Run Forecast" (with David M. Mandy). Chapter 3 in An
Economic Report to the Governor of the State of
CONFERENCE PARTICIPATION AND SELECTED INVITED PRESENTATIONS:
“The Squeeze on
the Sales Tax.” Presented at the Future
of State Business Tax Reforms conference sponsored by the Federal Reserve Bank
of
“Reflections on
the MTC.” Presented at the annual
conference of the Multistate Tax Commission,
“What Makes
States Attractive for Businesses and Families?”
Presented at Economic Perspectives on State and Local Taxes, sponsored
by the Lincoln Institute of Land Policy for newly-elected
“State Tax Policy
in
“State and Local
Tax Policy and the Growing Service Sector,” presented at the annual meetings of
the Multistate Tax Commission,
“Demographics,
Competition and State Tax Progressivity,” (with Jason Fletcher), presented at
the annual meetings of the National Tax Association,
“Vertical
Competition and Mobile Capital,” (with William F. Fox and Brian Hill),
presented at the annual meetings of the National Tax Association,
“The Effect of
Grants on County-Level Economic Growth” (with Laura Ullrich), presented at the
annual meetings of the National Tax Association,
“Bayesian Analysis of Amnesty Adoption and Effects on Revenue” (with William Fox and Murat Munkin), presented to the Fiscal Research Center, Georgia State University, October 2005 and at the annual meetings of the National Tax Association, Miami, November 2005.
“Interstate Tax
Uniformity and the Multistate Tax Commission” (with Bartley Hildreth and David
Sjoquist), presented at the State Tax Program of the National Tax Association,
“A National Retail Sales Tax: Consequences for the States” (with William F. Fox), presented at the Symposium on State Tax Implications of Federal Tax Reform, National Press Club, Washington DC, May 18, 2005.
“Tax Policy and
Economic Development Incentives,” presented at the Poverty Institute,
“How Should a Tax
On Multistate Businesses Be Structured?” (with Leann Luna and William F. Fox),
presented at the Federal Reserve Bank of
“Competition over
the Tax Base: The State Sales Tax” (with Jason Fletcher), National Tax
Association Annual Conference,
Program Organizer
and Chair, “Mend it or End It: The State Corporate Income Tax,”
“How Should a Tax On Multistate Businesses Be Structured?” (with Leann Luna and William F. Fox). National Tax Association Spring State and Local Tax Symposium, Washington, DC, May 2004.
“Business Taxes
in the Western States,”
“Incentives and
Economic Development,” Lincoln Institute of Land Policy,
Discussant,
“Cross Cultural Comparison of Tax Morale and Tax Compliance:
“
“Tax Policy and
Economic Development in
“Competition, Complexity and Constraints: The Evolving Nature of State and Local Tax Systems.” National Tax Association, Orlando, November 2002.
"Tax Policy in Maine: The Critical Issues." Maine State Legislators’ Forum, Augusta, Maine, December 2001.
"Tax Base Erosion." National Governor's Association Fiscal Chairs Program, Lincoln Institute of Land Policy, Boston, November 2001.
Chair, "Sales Tax Productivity" and Presenter, "Revenue Response to Sales Tax Base Modification" (with Robert Bohm and Paula Dowell), National Tax Association, Baltimore, November 2001.
Presenter, "Issues in the Design and Implementation of Consumption and Production VATS in the American States" (with William Fox and LeAnn Luna), National Tax Association, Baltimore, November 2001.
Discussant, "Spatial Aspects of State and Local Public Finance," National Tax Association, Baltimore, November 2001.
Presenter, "Municipal Electric Utilities and Local Government Tax Policy" (with Paula Dowell), National Tax Association, Baltimore, November 2001.
"Analyzing State Tax Systems," University of Maine, October, 2000.
Presenter, "Optimal Taxation and Electronic Commerce" (with William Fox and Donald Bruce), National Tax Association, Santa Fe, November 2000.
"Causes and Consequences of State and Local Tax Base Erosion," National Conference of State Legislatures, Boston, December 2000.
Panelist and Moderator, "The Development of the Automotive Cluster in the Southeast Regional Economy," Automotive News New American Manufacturing Conference, Mini-Summit 3, Nashville, TN, May, 1999.
Invited Panelist, "The Sales Tax: Problems and Solutions," Multistate Tax Commission, Traverse City Michigan, July 1999.
Invited Panelist, “Electric Utility Deregulation and State and Local Finances,” Institute for Professionals in Taxation, Orlando, October 1998.
Invited Panelist,
“Tax Reform Options in
Presenter, "Tax Policy and Electronic Commerce: Unanswered Questions," Conference on Telecommunications and Electronic Commerce, National Tax Association and Institute for Professionals in Taxation, San Diego, January 1998.
Presenter, "The Economic Impact of Large Firm Locations" (with William Fox), American Economic Association, Chicago, January 1998.
Presenter, "The
Tax Treatment of Housing Under a National Retail Sales Tax" and
Discussant, "Deregulation of Public Utilities," National Tax
Association,
Presenter, "The Sales Tax and Electronic Commerce: So What's New?" (With William F. Fox), Spring Symposium, National Tax Association, Arlington, VA., May 1997.
Presenter, "Will Technology Break the Back of the Sales Tax?" Conference on Taxation of Telecommunications and Electronic Commerce, Boston, November, 1996.
Presenter,
"Substitution Between Public, Private and Home Schooling: Extensions to
Presenter, "Location of Automobile Supplier Firms in the Southeast" (with David Mayes), Southern Economic Association, New Orleans, November 1995.
Presenter, "Intergovernmental Aspects of Growth and Stabilization Policy (with William F. Fox); Discussant, "Tax Compliance." National Tax Association, San Diego, October 1995.
"Fiscal Incentives and Local Economic and Fiscal Performance" (with William Fox), TRED, Lincoln Land Institute, Cambridge, MA, September 1995.
"The Growth and Impact of the Automobile Sector in the Southeast." Georgia Institute of Technology, August, 1995.
"Job Displacement and Older Workers." Syracuse University, April, 1995
"To Use or Not To Use Incentives?" Georgia Institute of Technology, February, 1995.
Presenter, "Between Youth and Experience: Job Search Outcomes for Older Workers."
Presenter, "Further Insights on School Choice." Discussant, "Uncertain Wages and Housing Demand" and "Urban Growth and Industrial Restructuring." Southern Economic Association, Orlando, FL, November 1994.
Session Chairperson and Discussant, "Taxes, Incentives and Economic Growth." Southern Economic Association, New Orleans, November 1993.
Presenter, "Using State Policies to Promote Economic Development." National Tax Association-Tax Institute of America, St. Paul, MN, November 1993.
Discussant,
"Business Taxation." Federal Reserve Bank of
Presenter, "Demand for Public and Private Education." Discussant, "Using Jean Monnet's Balance Sheet Method to Measure Opportunity Costs of Inner City Problems." Southern Economic Association, Washington, D.C., November 1992.
Presenter, "Determinants of Net and Gross Employment Flows." Great Lakes Users and Producers of ES202 Data Conference, Federal Reserve Bank of Chicago, June 1992.
Session Chairperson, Moderator and Discussant, "Fiscal Decentralization in Developing Countries." American Economic Association, New Orleans, Louisiana, January 1992.
Session Chairperson, "Issues in State and Local Public Finance." Presenter, "Firm Dynamics and Employment Growth" and "Sales Tax Auditing and Compliance: Problems and Solutions." Southern Economic Association, Nashville, Tennessee, November 1991.
"Tax
Structure and Hard-to-Tax Groups in Egypt: Reform Considerations."
Presented at mini-conference on Tax Reform in
Presenter, "Firm Size, Employment Risk and the Structure of Interindustry Wages" (with John Mayo). Session Chairperson, "The Economics of Health Care Provision." Discussant, "Public Choice" (Session 1), Southern Economic Association, Orlando, Florida, November 1989.
Presenter, "The Incentives Game: Win, Lose or Draw?" National Tax Association-Tax Institute of America, Atlanta, Georgia, October 1989.
Presenter, "Erosion of the Tax Base in Developing Countries" (with James Alm and Roy Bahl). American Economic Association, New York, December 1988.
Presenter, "Local Public Policies and Interregional Business Development" (with William F. Fox). National Tax Association-Tax Institute of America, Des Moines, Iowa, September 1988.
Presenter, "The Impact of Local Government Policies on The Creation of New Firms" (with William F. Fox). Symposium on Industry Location and Public Policy, Knoxville, Tennessee, April 1988.
Presenter, "Tax Structure, Tax Reform and Tax Compliance" (with James Alm and Roy Bahl). Southern Economic Association, Washington, D.C., November 1987.
Presenter,
"Sales Tax Compliance." National Tax Association, Pittsburgh,
Pennsylvania, November 1987.
WORK IN PROGRESS:
“Exporting State and
Local Taxes.” Under revision at Public
Budgeting and Finance.
“State Rainy Day
Funds and Countercyclical Macroeconomic Effects” (with Mohammed Mohsin and
Martin Tackie).
“Property Tax Limits
and the Lock-in Effect” (with Brian Hill).
“State Tax Policy
and Business Organizational Form” (with Leann Luna).
“Federal Grants: Do Political Factors Affect Allocation?” (with Laura Ullrich).
“State Tax Amnesties: Policy Adoption and Revenue Effects”
(with William F. Fox and Murat Munkin).
“Vertical Tax Competition and
SELECTED
TESTIMONY/EXPERT WITNESS WORK IN
Testimony before the Tennessee Fiscal Review Committee of the Legislature," Nashville, TN, December, 1998.
Testimony before the Tennessee Joint Select Committee on Business Taxes, "Economic Development Incentives," Nashville, TN, November 1997.
Testimony before the Tennessee Senate Finance Committee, "Tennessee's Revenue and Economic Picture," Nashville, TN, January 1996.
Testimony before Tennessee Joint Select Committee on Business Taxes, "Economic and Fiscal Overview," Nashville, TN, November 1995.
Testimony before Tennessee Joint Select Committee on Business Taxes, "Economic Trends for the State's Grand Divisions," Knoxville, TN, October 1995.
Testimony before the Tennessee House Finance Committee, "Economic and Revenue Prospects for Fiscal Years 1994/95 and 1995/96," Nashville, TN, February 14, 1995.
Testimony before the Tennessee Joint Legislative Business Tax Study Committee, "Evaluation and Design of Economic Development Incentives," Nashville, TN, October 26, 1992.
Expert Witness for Tennessee Attorney General, "Tennessee's Sales Tax Revenue Potential from the Taxation of Out-of-State Mail Order Sales," December 1990.
Testimony before the Tennessee Joint Legislative Business Tax Study Committee, "Beneficial Use Tax," Nashville, TN, August 17, 1990.
Testimony before
the Tennessee State Senate Finance, Ways and Means Committee, "Efficient
User Costs for Motor Vehicles in Tennessee," Nashville, TN, March 21,
1989.
REFEREE:
Review of
Economics and Statistics
Economic Inquiry
Review of Regional Studies
Public Budgeting and Financial Management
Public Finance Review
National Tax Journal
Journal of Post Keynesian Economics
Public Budgeting
and Finance
Southern
Economic Journal