The University of Tennessee, Knoxville

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William F. Fox

Chancellor's Professor
William B. Stokely Distinguished Professor of Business
2013 Macebearer, The University of Tennessee
Professor of Economics
Director, Center for Business & Economic Research
College of Business Administration
The University of Tennessee, Knoxville
715 Stokely Management Center
Knoxville, Tennessee  37996-0570
phone:  (865) 974-6112
fax:  (865) 974-3100
BillFox@utk.edu

Ph.D., Economics, The Ohio State University
M.A., Economics, The Ohio State University
B.A., Business, Miami University, Oxford, Ohio


RESEARCH AND ADMINISTRATIVE WORK

Dr. Fox has held appointments as a visiting scholar for the Federal Reserve Bank of Kansas City, as a visiting professor at the University of Hawaii, and as Distinguished Fulbright Chair for American Studies at the University of Frankfurt, Germany. 

In addition, Dr. Fox has served as a consultant on finance, taxation, and economic development in a number of states and developing countries.

Dr. Fox is a member of the American Economics Association and a past president of the National Tax Association.


WORKING PAPERS

“Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows,” with LeAnn Luna and Georg Schaur.



SELECTED PUBLICATIONS

“The Challenge of Operating and Maintaining Infrastructure,” (with Matthew Murray) forthcoming in Infrastructure and Decentralization, edited by Jonas Frank and Jorge Martinez.

“Taxing the Small: Fostering Tax Compliance Among Small Enterprises in Developing Countries,” (with Matthew Murray), forthcoming in Taxation and Development: The Weakest Link, edited by Richard Bird and Jorge Martinez.

“Post-Recession State Tax Revenues and Taxation of Digitized Transactions,” The Book of the States, Council of State Governments, 2012.

“Sales and Excise Taxes,” Oxford Handbook on State and Local Government Finance, 2012.

“Combined Reporting with the Corporate Income Tax,” (with LeAnn Luna) State Tax Notes, 2011.

“Base Mobility and State Personal Income Taxes,” (with Donald Bruce and Zhou Yang) National Tax Journal, December 2010.

“An Evaluation of Combined Reporting in the Tennessee Corporate Excise and Franchise Taxes,” (with others), State Tax Notes, 2009.

“Tax Policy Changes Continued Even as the Economy Grew,” The Book of the States, Council of State Governments, 2008.

“The Federal Role in State Taxation: A Normative Approach,” (with John Swain), National Tax Journal, September 2007.

“On The Extent, Growth, and Consequences of State Business Tax Planning,” (with Donald Bruce and John Deskins) in Corporate Income Taxation in the 21st Century, edited by Alan Auerbach, James Hines and Joel Slemrod, Cambridge University Press, 2007.

“The United States of America,” in The Practice of Fiscal Federalism, Comparative Perspectives edited by Anwar Shah, Montreal & Kingston: McGill-Queen's University Press, 2007, pp 344-369.

"How Should a Subnational Corporate Income Tax on Multistate Businesses Be Structured?" (with LeAnn Luna and Matthew Murray) National Tax Journal, March 2005.

“Has Internet Access Taxation Affected Internet Use?  A Panel Data Analysis,” (with Donald Bruce and John Deskins) Public Finance Review, March 2004.  Reprinted in State Tax Notes, May 17, 2004.

“Total State and Local Business Taxes:  Fiscal 2003 Update,” (with Robert Cline, Tom Neubig, and Andrew Phillips) State Tax Notes, October 20, 2003.

“Do Economic Effects Justify the Use of Tax Incentives?” (with Matthew N. Murray) Southern Economic Journal, July 2004.

"Fiscal Federalism in Bosnia-Herzegovina: Subsidiarity and Solidarity in a Three-Nation State” (with Christine Wallich) Public Budgeting and Management, Fall 2003.  Also published in Subsidiarity and Solidarity:  Asymmetrical Fiscal Decentralization, edited by Robert Ebel and Richard Bird, Edward Elgar Publishing Ltd., forthcoming.

“Destination-Based Indirect Taxation: The Case of Bosnia and Herzegovina,” European Journal of Law and Economics, Vol. 16, 2003.

“Prospects and Challenges for State and Local Government in a Digital World,” (with Kelly Edmiston) in State and Local Government Finances at the Beginning of the 21st Century edited by David Sjoquist, Edward Elgar, 2003.

“History and Economic Impact of the Sales Tax,” in Sales Taxation, edited by Jerry Janata, Institute for Professionals in Taxation, September 2003.

“To Tax or Not to Tax: The Case of Electronic Commerce,” (with Donald Bruce and Matthew Murray), Contemporary Economic Policy, October 2002.

“State Corporate Tax Revenue Trends: Causes and Possible Solutions” (with LeAnn Luna), National Tax Journal, September 2002.

"Investing in Rural Infrastructure" (with Sanela Porca), in Beyond Agriculture:  New Policies for Rural America, edited by Mark Drabenstott, Federal Reserve Bank of Kansas City:  2000.  Also published in International Regional Science Review, January 2001.

"Should E-Commerce Transactions be Exempt from the Sales Tax?" (with LeAnn Luna) Quarterly Journal of Electronic Commerce, Vol. 1, Number 2, 2000.

"E-Commerce in the Context of Declining State Sales Tax Bases," (with Donald Bruce), National Tax Journal, December 2000.

"Sub-National VAT or Retail Sales Tax:  What is Tax Policy's Panacea?" (with LeAnn Luna) Proceedings of the Ninety-First Annual Conference of the National Tax Association, 2000.

"Can the Sales Tax Survive a Future Like its Past?"   in The Future of State Tax Policy Tax, edited by David Brunori, Urban Institute Press, 1998.

"Fiscal Federalism in Bosnia and Herzegovina:  The Dayton Challenge" (with Christine Wallich), in Fiscal Federalism in Developing Countries, edited by Richard Bird and Francois Vaillencourt, Cambridge University Press, 1998.

"Fiscal Incentives and Local Economic and Fiscal Performance" (with Matthew Murray), in Local Government Tax and Land Use Policy in the United States, edited by Helen Ladd, Edward Elgar press, Northampton, MA, 1998.

"Intergovernmental Aspects of Growth and Stabilization Policy" (with Matthew Murray), in Intergovernmental Fiscal Relations:   Perspectives and Prospects, edited by Ron Fisher, Kluwer Press, 1997.

"The Sales Tax and Electronic Commerce:  So What's New?" (with Matthew Murray), National Tax Journal, September 1997.


revised:  July 31, 2013


 

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