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Scholarly Interest Report
         
George R. Zodrow
Professor
Allyn R. and Gladys M. Cline Chair of Economics
 
e-mail:zodrow@rice.edu
 
  • B.A. (1972) Rice University
  • M.M.E. (1973) Rice University
  • M.A. (1977) Rice University
  • Ph.D. (1980) Princeton University
 
Primary Department
   Department of Economics
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Department Affiliations
 
  • James A. Baker III Institute for Public Policy
  •  
    International Research Fellow, Oxford University
     Additional affiliation: International Research Fellow, Centre for Business Taxation, Said Business School, Oxford University
     
    Websites
     George R. Zodrow
     George R. Zodrow
     Department of Economics, George R. Zodrow
     
    Research Areas
     Tax reform in the United States and in developing countries, state and local public finance, computable general equilibrium models of tax reform in the U.S. and other countries
     

    Tax Policy

     

    My research focuses on tax policy in the United States, tax policy in developing countries, state and local public finance, and computable general equilibrium modeling of tax reform in the U.S. and other countries, and is conducted as part of the Tax and Expenditure Policy Program at the James A. Baker III Institute for Public Policy. My work on tax reform in the US includes analyses of the effects of fundamental tax reform -- replacing the income tax with a consumption-based tax system -- especially transitional effects, including reform-induced changes in asset and housing prices. Much of this work is with John Diamond of Rice's Baker Institute and includes the contruction of a large-scale computable general equilibrium model that can be used to analyze the short and long run allocational and distributional effects of fundamental tax reform as well as incremental reform. We have analyzed numerous reforms with this model, in the United States and in other countries. I have also worked on projects in many developing countries, often involving changes in business taxation including the taxation of foreign multinationals. Finally, I have worked on a wide variety of issue in state and local public finance, including the incidence and economic effects of state sales and income taxes, state sales taxation of electronic commerce, the effects of state and local tax competition including the use of state and local tax incentives designed to attract business, and an analysis of alternative state revenue sources for public school finance in conjunction with the Texas Joint Select Committee on Public School Finance. In 2009, I was awarded the National Tax Association's Steven Gold Award for my work on state and local fiscal policy.

     
    Teaching Areas
     Public finance, general equilibrium modeling, microeconomics
     
    Selected Publications
     Refereed articles
     

    “Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?” (with Elisabeth Gugl), National Tax Journal, September, 2015, pp. 767-802.

     
     

    “U.S. Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-Flow Taxes,” (with Charles E. McLure, Jr., and Jack Mintz), International Tax and Public Finance 22 (5), October 2015, pp. 887-907. Published online August 23, 2014. 

     
     

    “US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-Flow Taxes,” (with Charles E. McLure, Jr., and Jack Mintz), International Tax and Public Finance, forthcoming.

     
     

    “Intrajurisdictional Capitalization and the Incidence of the Property Tax,” Regional Science and Urban Economics, Vol. 45, March 2014, pp. 57-66.

     
     

    “Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis: CGE Simulations of a Temporary VAT Used for Debt Reduction" (with John W. Diamond), Public Finance Review 41 (6), November, 2013, 852-884.

     
     

    “Revisiting the Excise Tax Effects of the Property Tax,” (with Athiphat Muthitachareon), Public Finance Review, September 2012, Vol. 40 (5), 555-583.

     
     Articles
     

     “Fiscal Imbalance in the United States: Where Do We Stand?” Baker Institute Issue Brief 07.xx.15, 2015.

     
     

    “Fundamental Tax Reform: Then and Now,” Baker Institute for Public Policy Report, Rice University. Published in the Congressional Record, May 11, 2011, Joint Committee on Taxation, JCX-28-11, pp. 27-38.

     
     

    “Capital Mobility and Capital Tax Competition,” National Tax Journal, December 2010, pp. 865-902.

     
     

    “Pillars of Public Finance,” State Tax Notes, Volume 5, Number 1 (February 15, 2010).

     
     

    Joseph Bankman, Arnold Harberger, Walter Hellerstein, James Hines, Charles McLure, Steven Sheffrin, Kirk Stark, John Swain and George Zodrow. "Tax Policy Experts Express Views on California’s Proposed Tax Plan,” State Tax Notes, Vol. 53, No. 13 (September 28, 2009), pp. 916-919." 

     
     

    Zodrow, George R. "Corporation Income Taxation in Canada." Canadian Tax Journal, 56(2) (2008) : 392-468.

     
     

    Zodrow, George R. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures." reprint in State Tax Notes, 48(7) (2008) : 567-580.

     
     

    Zodrow, George R. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures." reprinted in Fiscal Federalism: Country Perspectives, edited by M. Prabhaker (2008) In Press

     
     

    Zodrow, George R. "The Property Tax Incidence Debate and the Mix of State and Local Finance of LocalPulic Expenditures." CES-ifo Economic Studies, 54 (2008) : 1-27.

     
     

    Zodrow, George R. and Athiphat Muthitacharoen "The Excise Tax Effects of a General Property Tax."  (2008) Submitted

     
     

    "International Capital Mobility and International Tax Competition."  (2008) Submitted

     
     

    Zodrow, George "The Property Tax Incidence Debate and the Mix State and Local Finance of Local Public Expenditures." CES-ifo Economic StudiesIn Press

     
     

    Zodrow, George with Charles E. McLure Jr. "Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park." Finanzarchiv, 63(2) (2007) : 285-307.

     
     

    Zodrow, George with John Diamond "Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax." Finanzarchiv, 63 (2007) : 374-395.

     
     

    Zodrow, George with John Diamond "The U.S. Experience with the Estate TAx and its Implications for Wealth Transfer Taxation in Latin America." Bulletin of International Taxation, 61(11) (2007) : 494-514.

     
     

    Zodrow, George with John Diamond and Timothy Gunning "Selecting Paramter Values for General Equilibrium Model Simulations." Proceedings of the One Hundreth Annual Conference on Taxation, National Tax AssociationIn Press

     
     

    Zodrow, George with Joyce Tung and John Diamond "Modeling Tax Reform in an International Setting." Proceedings of theNinety-Ninth Annual Conference on Taxation, National Tax AssociationIn Press

     
     

    Zodrow, George, with John Diamond "Is It Time for Fundamental Tax Reform?." Fundamental Tax Reform: Issues, Choices and Implications, MIT PressIn Press

     
     

    Zodrow, George "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies." Tax and Public Finance, 13, Nos. 2/3: 269-294.

     
     

    Zodrow, George "Optimal Commodity Taxation of Traditional and Electronic Commerce." National Tax Journal, 59 No. 1: 7-31.

     
     

    Zodrow, George "Should Electronic Commerce Receive Preferential Tax Treatment?." State Tax Notes, 41 No. 7: 423-435.

     
     

    Zodrow, George with C. McLure Jr. "Time for U.S. Tax Reform? The Tax Reform Panel's Recommendations." International Bureau of Fiscal Documentation, 60 No. 4: 134-149.

     
     

    Zodrow, George "Tax Competition and Source-Based Taxation of Capital Income in Small Open Economies." International Tax and Public FinanceIn Press

     
     

    Zodrow, George with Charles E. McLure Jr. "Quovadis U.S. Tax Policy: The Report of the Presidential Panel onTax Reform." International Bureau of Fiscal DocumentationIn Press

     
     

    Zodrow, George "Revenue Options for the State of Texas." State Tax Notes (2004) In Press

     
     

    Zodrow, George "Network Externalities and Indirect Tax Preferences for Electronic Commerce." International Tax and Public Finance. Reprinted in State Tax Notes, vol. 28(11) (June 16, 2003) pp. 969-979, 10(1) (2003) : 79-97.

     
     

    Zodrow, George "Prospects for Consumption-Based Tax Reform in the United States." Finanzarchiv, 59 (2003) : 264-294.

     
     

    Zodrow, George "Reflections on the Economic Theory of Local Tax Incentives." State Tax Notes, 28(10) (2003) : 891-900.

     
     

    Zodrow, George "Tax Competition and Tax Coordination in the European Union." International Tax and Public Finance, 10 (2003) : 651-671.

     
     

    Zodrow, George with Hendrix, Michele "Sales Taxation of Services: An Economic Analysis." Florida State Law Review, 30 (2003) : 411-433.

     
     Books
     

    Taxation in Developing Countries (edited with Clemens Fuest), MIT Press, Cambridge MA, 2013.

     
     

    Pathways to Fiscal Reform in the United States, edited with John W. Diamond, MIT Press, Cambridge MA, 2014.

     
     

    Zodrow, George edited with J. Diamond "Is It Time for Fundamental Tax Reform? The Known, the Unknown and the Unknowable." MIT PressIn Press

     
     

    Zodrow, George R. "State Sales and Income Taxes: An Economic Analysis." 

     
     Editor of books
     

    Taxation in Developing Countries (edited with Clemens Fuest), MIT Press, Cambridge MA, forthcoming.

     
     Book chapters
     

    “Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park,” (with Charles E. McLure, Jr.), in James Alm and Jorge Martinez-Vazquez (eds.), Tax Reform in Developing Countries.  International Library of Critical Writings in Economics. Edgar Elgar Publishing, 2013 (reprint of 1997 article in FinanzArchiv).

     
     

    “Introduction to Taxation in Developing Countries,” (with Clemens Fuest), in Clemens Fuest and George Zodrow (eds.), Taxation in Developing Countries. Cambridge MA: MIT Press, 2013.

     
     

    “Directions for Fiscal Reform in the United States” (with John W. Diamond), in Pathways to Fiscal Reform, edited by John W. Diamond and George R. Zodrow, MIT Press, Cambridge MA, 2014.

     
     

    “Dynamic Overlapping Generations CGE Models and the Analysis of Tax Policy: The Diamond-Zodrow Model,” (with John W. Diamond), in Handbook of Computable General Equilibrium Modeling, edited by Peter B. Dixon and Dale W. Jorgenson, Elsevier Publishing, 2013, pp. 743-813.

     
     

    “The Dynamic Economic Effects of a U.S. Corporate Income Tax Rate Reduction” (with John W. Diamond, Thomas S. Neubig, and Robert J. Carroll), in Pathways to Fiscal Reform in the United States, edited by John W. Diamond and George R. Zodrow, MIT Press, Cambridge MA, 2014.

     
     

    “Introduction to Taxation in Developing Countries,” (with Clemens Fuest), in Clemens Fuest and George Zodrow (eds.), Taxation in Developing Countries. Cambridge MA: MIT Press, forthcoming.

     
     

    "On The Traditional and New Views of Dividend Taxation," in The Economics of Taxation, Volume II, edited by James Alm, Edward Elgar Publishing, 2011, pp. 573-585 (reprint of 1991 article published in the National Tax Journal).

     
     

    “International Taxation and Company Tax Policy in Small Open Economies,” in Tax Reform in Open Economies: International and Country Perspectives, edited by Iris Claus, Norman Gemmell, Michelle Harding and David White, Edward Elgar Publishing, 2010, pp. 109-134.

     
     

    "On The Traditional and New Views of Dividend Taxation," in The Economics of Taxation, edited by James Alm, Edward Elgar Publishing, forthcoming (reprint of 1991 article in the National Tax Journal).

     
     

    “The Efficiency Costs of a Local Property Tax,” (with Athiphat Muthitacharoen), in Challenging the Conventional Wisdom on the Property Tax, edited by Roy Bahl, Jorge Martinez-Vazquez and Joan Youngman, pp. 15-42. Lincoln Institute of Land Policy, Cambridge MA, 2010.

     
     

    “Dynamic Overlapping Generations CGE Models and the Analysis of Tax Policy: The Diamond-Zodrow Model,” (with John W. Diamond), in Handbook of Computable General Equilibrium Modeling, edited by Peter B. Dixon and Dale W. Jorgenson, Elsevier Publishing, forthcoming.

     
     

    “Introduction to Taxation in Developing Countries,” (with Clemens Fuest), in Clemens Fuest and George Zodrow (eds.), Taxation in Developing Countries. Cambridge MA: MIT Press, forthcoming.

     
     

    Charles E. McLure, Jr. and George R. Zodrow. " “International Prospects for Consumption-Based Direct Taxes: A Guided Tour,” in John G. Head and Richard Krever (eds.), Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave, pp. 51-72. New York: Wolters-Kluwer, 2009." In Press

     
     

    Zodrow, George R. "Property Taxation in Steven Durlauf and Lawrence Blume (eds.)." The New Palgrave Dictionary of Economics: Second Edition, London: Palgrave-Macmillan (2008)

     
     

    Zodrow, George R. and John W. Diamond "Consumption Tax Reform: Changes in Business Equity and Housing Prices in John Diamond and George Zodrow (eds.)." Fundamental Tax Reform: Issues, Choices and Implications, MIT Press (2008)

     
     

    Zodrow, George R. and John W. Diamond, "Is it Time for Fundamental Tax Reform? in John Diamond and George Zodrow (eds.)." Fundmantal Tax Reform: Isues, Choices and Implications, MIT Press (2008)

     
     

    Zodrow, George with Elisabeth Gugl "International Tax Competition and Tax Incentives for Developing Countries." The Challenges of Tax Reform in a Global Economy edited by Ames Alm, Jorge Martinez-Vasquez and Mark Rider, Springer: 167-191.

     
     

    Zodrow, George with Juan Jose Echavarria "Foreign Direct Investment and the Business Tax in Colombia." Fiscal Reform in Colombia: Problems and Prospects (2005)

     
     

    Zodrow, George "Tax Incidence." Encyclopedia of Taxation and Tax Policy, Second Edition, Joseph Cordes, Robert Ebel, Jane Gravelle (editors) (2004) In Press

     
     

    Zodrow, George "Alternative Forms of Direct Consumption Taxes: The Croatian Approach." Reprinted in "Tax Notes International" vol. 32(3) (October 6, 2003), pp. 239-251. (2003) : 391-413.

     
     

    Zodrow, George with Echavarria, Juan Jose "Foreign Direct Investment and the Business Tax in Columbia."  (2003) In Press

     
     Refereed conference papers
     

    Zodrow, George with A. Muthitacharoen "State and Local Taxation of Business Property: A Small Open Economy Perspective." Proceedings of the Ninety-Eigth Annual Conference on Taxation, National Tax AssociationIn Press

     
     

    Zodrow, George with Gugl, Elisabeth "Tax Competition and Local Tax Incentives." Proceedings of the Ninety-Sixth Annual Conference on Taxation (2004) : 336-342.

     
     Conference papers
     

    “The Relative Efficiency Costs of State Gross Receipts Taxes and Retail Sales Taxes,” (with Andre Barbe), Proceedings of the 106th Annual Conference on Taxation, National Tax Association, forthcoming.

     
     

    “Price Effects of Implementing a VAT in the United States,” (with Robert J. Carroll, Robert J. Cline, John W. Diamond, and Thomas S. Neubig), Proceedings of the 103rd Annual Conference on Taxation, National Tax Association, 2011, pp. 56-63.

     
     

    “Pillars of Public Finance,” Proceedings of the 102nd Annual Conference on Taxation, National Tax Association, 2010, pp. 217-225.

     
     

    “Reflections on the Excise Tax Effects of the Property Tax” (with Athiphat Muthitachareon), Proceedings of the 104th Annual Conference on Taxation, National Tax Association, 2012, pp. 65-70.   

     
     

    “Price Effects of Implementing a VAT in the United States,” (with Robert J. Carroll, Robert J. Cline, John W. Diamond, and Thomas S. Neubig), Proceedings of the 103rd  Annual Conference on Taxation, National Tax Association, forthcoming.

     

     
     

    Zodrow, George R. and Athiphat Muthitachareon "Efficiency Effects of Sales and Property Taxation." Proceedings of the One Hundred and First Annual Conference on Taxation (2008) In Press

     
     

    Zodrow, George R., John W. Diamond and Timothy Gunning "Selecting Parameter Values for General Equilibrium Model Simulations." Proceeding of the One Hundredth Annual Conference on Taxation (2008)

     
     

    Zodrow, George "Unfashionably Early." Proceedings of the Ninety-Seventh Annual Conference on Taxation; preliminary version published in State Tax Notes, volume 35(1) (January 3, 2005) : 889-895.

     
     

    Zodrow, George "An Economic Evaluation of Alternative Sources of Tax Revenue for the State of Texas."  (Mar 2004)

     
     

    Zodrow, George "State and Local Public Finance: A Field of Sown Oates."  (2003) : 140-147.

     
     

    Zodrow, George with Gugl, Elisabeth "Tax Competition and Local Tax Incentives."  (2003) In Press

     
     Other
     

    “Discussion: State and Local Net Fiscal Incidence and the Tiebout Model,” in Jorge Martinez-Vazquez and Stanley L. Winer (eds.), Coercion and Social Welfare in Public Finance: Economic and Political Dimensions, Cambridge University Press, 2014, pp. 241-247.

     
     

    “Discussion: State and Local Net Fiscal Incidence and the Tiebout Model,” in Jorge Martinez-Vazquez and Stanley L. Winer (eds.), Coercion and Social Welfare in Contemporary Public Finance, Cambridge University Press, forthcoming.

     
     

    “Amici Curiae Brief, PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue,” (with Rosanne Altshuler, Richard Bird, Malcolm Gillis, Arnold Harberger, Gary Hufbauer, Charles McLure, and Jack Mintz), Supreme Court of the United States, August 2012.

     
     

    Zodrow, George "Comment on "Dividend Taxes,"." in Alan Auerbach and Dan Scaviro (eds.), Key Issues in Public Finance, Harvard University PressIn Press

     
     

    Zodrow, George "Comment on "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study." in Alan Auerbach, James Hiones and Joel Slemrod (eds.), Taxing Corporate Income in the 21st CenturyIn Press

     
     

    Zodrow, George "Property Taxation." in Steven N. Durlauf and Lawrence E. Blume (eds.), The New Palgrave Dictionary of Economics: Second Edition, London: Palgrave-MacmillanIn Press

     
     

    Zodrow, George "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 (2007) : 49-81.

     
     

    Zodrow, George with John Diamond "Fundamental Tax Reform: Issues, Choices and Implications." MIT PressIn Press

     
     

    Zodrow, George with John Diamond "Introduction." Is It Time for Fundamental Tax Reform? The Known, the Unknown and the Unkowable, MIT PressIn Press

     
     

    Zodrow, George "What Does Intrajurisdictional Capitalization Tell Us About the Incidence of the Property Tax?." Land Lines, Licoln Institute of Land Policy, 18 No. 2: 14-19.

     
     

    Zodrow, George with J. Diamond "Reflections of the Use of Life-Cycle Computable General Equilibrium Models in Analyzing the Effects of Tax Reform." NTA Network, National Tax Association: 3-4.

     
     

    Zodrow, George "Comment on 'The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study." Taxing Corporate Income in the 21st CenturyIn Press

     
     

    Zodrow, George "Tax Incidence." Encyclopedia of Taxation and Tax Policy (2005)

     
     

    Zodrow, George "Evaluating the Case for a Temporary Moratorium on the Taxation of Electronic Commerce." State Tax Notes, Vol. 19 (December 4, 2000) : pp. 1515-1521.

     
     

    Zodrow, George "No Title." United States Tax Reform in the 21st Century (forthcoming)

     
     

    Zodrow, George "Prospects for Consumption-Based Tax Reform in the United States." Conference on Taxes of the Heidelberg Circle (forthcoming)

     
     

    Zodrow, George "Reflections on the New View and the Benefit View of the Property Tax." Property Taxation and Local Government Finance (2001) : pp. 79-111.

     
     

    Zodrow, George "Review of 'Integration of the U. S. Corporate and Individual Income Taxes' by Michael J. Graetz and Alvin C. Warren, Jr." National Tax Journal (forthcoming)

     
     

    Zodrow, George "Tax Competition and Tax Harmonization in the European Union." Tax Policy in the European Union

     
     

    Zodrow, George "The Fundamental Question of Fundamental Tax Reform." United States Tax Reform in the 21st Century (forthcoming)

     
     

    Zodrow, George "The Property Tax as a Capital Tax: A Room with Three Views." National Tax Journal, Vol 54, No. 1 (March 2001) : pp. 139-156.

     
     

    Zodrow, George "Transitional Issues in the Implementation of a Flat Tax or a Retail Sales Tax." United States Tax Reform in the 21st Century (forthcoming)

     
     

    Zodrow, George R. "Reflections on the New View and the Benefit View of the Property Tax." State Tax Notes, Vol. 18 (May 2000) : pp. 1805-1821.

     
     

    Zodrow, George R. "Reflections on the New View and the Benefit of the Property Tax." Property Taxation and Local Government Finance (forthcoming)

     
     

    Zodrow, George R. "Review of "Integration of the U.S. Corporate and Individual Income Taxe" by Michael Graetz and Alvin Warren." National Tax Journal (forthcoming)

     
     

    Zodrow, George R. "Tax Incidence." Encyclopedia of Taxation and Tax Policy (1999)

     
     

    Zodrow, George R. (with Peter Mieszkowski) "United States Tax Reform in the Twenty-First Century."  (forthcoming)

     
     

    Zodrow, George R. "Reflections on the New View of the Property Tax." Property Taxation and Local Government Finance

     
     

    Zodrow, George R. "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.

     
     

    Zodrow, George R. and Diamond, John "Housing and Intergenerational Redistributions Under a Consumption Tax Reform." Proceedings of the Ninety-First Annual Conference on Taxation (1999) : pp. 25-31.

     
     

    Zodrow, George R. and Williams, Michael "The Effects of a Value-Added Tax on Comsumption and Retail Sales." 

     
     

    Zodrow, G. "The Consumption Tax Debate at the Millennium." Tax Reform for the Millennium (forthcoming)

     
     

    Zodrow, G. "Transitional Issues in the Implementation of a Flat Tax or a Retail Sales Tax." Tax Reform for the Millennium (forthcoming)

     
     

    Zodrow, G., Gillis, M., and Mieszkowski, P. "Indirect Consumption Taxes: Common Issues and Differences among the Alternative Approaches." Tax Law Review, Vol. 51 (Summer 1996, published 1998) : pp. 725-774.

     
     

    Zodrow, G., and McLure, C. "The Economic Case for Foreign Tax Credits for Cash Flow Taxes." National Tax Journal, Vol. 51 (March 1998) : pp. 1-22.

     
     

    Zodrow, G., and McLure, C.E.,Jr. "Thirty Years of Tax Reform in Columbia." Recent Experience with Tax Reform in Developing Countries (1998) : pp. 57-125.

     
     

    Zodrow, G., and Williams, M. "The Effects of a Value-Added Tax on Consumption and Retail Sales."  (forthcoming)

     
    Presentations
     Conference Paper
     

    “Optimal Capital Income Taxation in a Small Open Economy,” (with Margaret Katherine McKeehan), 107th Annual Conference on Taxation of the National Tax Association, Santa Fe, NM, November 13-15, 2014.

     
     Invited Papers
     

    “Modeling U.S. and Foreign Multinationals in a Dynamic OLG-CGE Model,” (with John W. Diamond), BYU Computational Public Economics Conference, Park City UT, December 10-11, 2015.

     
     

    “The Efficiency Gains from Comprehensive Sales Tax Reform” (with André Barbé), 108th Annual Conference on Taxation of the National Tax Association, Boston MA, November 19-21.   

     
     

    "Promoting Growth, Maintaining Progressivity, and Dealing with the Debt: Lessons from CGE Models and Simulations of a Debt-Reducing VAT" (with John W. Diamond), presented at a the conference “A Fiscal Trilemma?” hosted by the Department of Economics and the Murphy Institute, Tulane University, New Orleans, LA, October 26, 2012. 

     
     

    “Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy,” (with John W. Diamond), conference for authors of contributions to the Handbook of Computational General Equilibrium Modeling, edited by Peter Dixon and Dale Jorgenson, World Bank, Washington DC, June 1-3, 2011.

     
     

    “The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction,” (with Thomas S. Neubig and John W. Diamond), Conference on “Defusing the Debt Bomb,” Baker Institute for Public Policy, Rice University, Houston TX, October 5-6, 2011.

     
     

    “The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction,” (with Thomas S. Neubig and John W. Diamond), annual summer symposium of the Centre for Business Taxation, Oxford University, Oxford, England, July 5-8, 2011.

     
     

    “The Excise Tax Effects of the Property Tax Revisited,” (with Athiphat Muthitacharoen), 104th Annual Conference on Taxation, National Tax Association, New Orleans, LA, November 17-19, 2011.

     
     

    “Price Effects of Implementing a VAT in the United States,” (with Robert J. Carroll, Robert J. Cline, John W. Diamond, and Thomas S. Neubig), 103rd Annual Conference on Taxation, National Tax Association, Chicago IL, November 18-20, 2010.

     

     
     

    " “Pillars of Public Finance,” 102nd Annual Conference on Taxation, National Tax Association, Denver, CO." (November 13, 2009)

     
     

    "Intrajurisdictional Capitalization and the Incidence of the Property Tax,” University of California Los Angeles School of Law." (March 5, 2009)

     
     

    "“International Taxation and Company Tax Policy in Small Open Economies,” conference on “New Zealand Tax Reform – Where To Next?” Victoria University Wellington." (February 12, 2009)

     
     

    "“The Excise Tax Effects of the Property Tax Revisited,” Centre for Business Taxation Summer Symposium, Oxford University." (July 9, 2009)

     
     

    "The Efficiency Effects of Property and Sales Taxation." 101st Annual Conference of the National Tax Association, Philadelphia, PA. (Novemeber 20-22, 2008) With Athiphat Muthitacharoen

     
     

    "Selecting Parameter Values for General Equilibrium Model Simulations." 100th Annual Conference of the National Tax Association, Columbus, OH. (November 15-17, 2007) With Timothy Gunning and Joahn Diamond

     
     

    "Tax Competition and the Efficiency of 'Benefit-Related' Taxes on Business." Western Economic Association International 82nd Annual Conference, Seattle, WA. (June 29 - July 3, 2007) With with Elisabeth Gugl

     
     

    "The Economics of State Taxation." Ernst and Young, The Federal Reserve Bank of Chicago and the Office of Tax Policy Research, University of Michigan. (September 17, 2007)

     
     

    "Consumption Tax Reform: Changes in Business Equity and Housting Prices and Intergenerational Redistributions." James A. Baker III Institute for Public Policy, Houston, TX. (April 27-28, 2006) With J. Diamond

     
     

    "Consumptions-Baed Taxes: A Guide to the Amusement Park." Georgia State University, Atlanta, GA. (June 8-9, 2006) With C. McClure Jr.

     
     

    "Economic Effects of a Personal Capital Tax Add-On to a Consumptions Tax." Alternative Methods of Taxing Individuals, Georgia State University, Altanta, GA. (June 8-9, 2006) With J. Diamond

     
     

    "International Experience with Flat Taxes and Alternative Tax Reforms." Direcion de Impuestos y Aduanas Nacionales, Bogota, Columbia. (May 30-31, 2006)

     
     

    "Options for Fundamental Tax Reform in Columbia." Economic Development and Pending Reforms, Asociacion de Fiduciarias, Bogota, Columbia. (March 29, 2006)

     
     

    "The Property Tax Incidence Debate ad the Mix State and Local Finance of Local Public Expenditures." New Directions in Fiscal Federalism, University of Kentucky. (September 14-16, 2006)

     
     

    "Should Capital Income be Subject to Consumption-Based Taxation?." Conference on Taxing Capital Income, Brookings Institution. (September 23, 2005)

     
     

    "State and Local Taxation of Business Property: A Small Open Economy Perspective." Ninety-Eight Annual Conference on Taxation, National Tax Association, Miami, FL. (November 17-19, 2005) With Athiphat Muthitacharoen

     
     

    "Texas Tax Reform Options." School Finance and Education Reform, Austin, TX. (February 14, 2005)

     
     

    "The U.S. Experience with the Estate Tax: Implications for Estate Taxation in Latin America." First Annual Conference of Fundacion Daniel J. Chavez Moran, Universidad Torcuato di Tella, Buenos Aires, Argentina. (November 10-11, 2005) With John Diamond

     
     

    "International Tax Competition and Tax Incentives." International Studies Program Conference on, Andrew Young School of Policy Studies, Georgia State University. (May 24-25, 2004) With Elisabeth Gugl

     
     

    "Optimal Commodity Taxation of Traditional and Electronic Commerce." American Tax Policy Institute, (July 8, 2004) With Michele Hendrix

     
     

    "Unfashionably Early." National Tax Association 97th Annual Conference on Taxation, Minneapolis, MN. (November 11-13, 2004)

     
     Invited Talks
     

    “Options for Raising Revenue to Close the Deficit,” Panel discussion at the presentation of the Mosbacher Institute Good Governance Award to Peter R. Orszag, Texas A&M University, College Station, TX, February 23, 2011.

     
     

    “Fundamental Tax Reform: Then and Now,” Rice Alumni Group, New York, NY, October 19, 2010.

     
     

    “Simulations of the Economic Effects of Consumption and Income Tax Reforms,” Brussels Tax Forum, Brussels, Belgium, March 1-2, 2010.

     
     

    "International Capital Mobility and International Tax Competition." Mobility and Tax Policy: Do Yesterday's Taxes Fit Tomorrow's Economy?, University of Tennessee, Knoxville, TN. (October 2-3, 2008)

     
     

    "Modeling the Effects of Consumption Tax Reforms." Competitive Tax Reform Study Group, sponsored by Pricewaterhouse Coopers, Washington, DC. (October 21, 2008)

     
     

    "The Efficiency Costs of a Local Property Tax." What Role for the Property Tax? Sponsored by the Lincoln Institute for Land Policy, Atlanta, GA. (April 28-29, 2008) With Athiphat Muthitacharoen

     
     

    "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)

     
     

    "Tax Competition and Local Tax Incentives." National Tax Association Ninety-Sixth Annual Conference on Taxation, Chicago, IL. (November 14, 2003) With with Elisabeth Gugl

     
     

    "Testimony on "Alternative Sources of State Revenue"." House Select Committee on Public School Finance, Texas House of Representatives, Austin, TX. (August 21, 2003)

     
     Keynote Speaker
     

    "Tax Competition and Corporate Income Taxation." Annual Meeting of the Canadian Public Economics Group, Vancouver, BC, Canada. (June 5-6, 2008)

     
     Lectures
     

    “Workshop on Dynamic Computable General Equilibrium Modeling.” Series of eight lectures at a workshop conducted by the International Monetary Fund, Putian, China, April 30–May 3, 2015.

     
     

    “Workshop on Personal Income Tax Reform.” Series of three lectures on “The Tax Reform Experience in the United States: The Landmark Tax Reform Act of 1986 and Other Reforms” at a workshop conducted by the International Monetary Fund, Nanjing, China, October 26–October 30, 2015. 

     
     

    "The Relative Efficiency Costs of State Gross Receipts and Retail Sales Taxes,” (with André J. Barbé), National Tax Association 106th Annual Conference on Taxation, Tampa, FL, November 21-23, 2013.

     
     Other
     

    "Comment on 'Revenue Cost and Incentive Effects of Tax Expenditures for Owner-Occupied Housing' by James Potera and Todd Sinai." National Bureau of Economic Research Conference on Tax Expenditures, Bonita Springs, FL. (March 28-29, 2008)

     
     

    "Comments on "Probelms in International Division of the Business Income Tax Base", by Richard Vann." 2007 Summer Symposium, Oxford University Centre for Business TAxation, Oxford, UK. (June 25-27, 2007)

     
     

    "Tax Reform in an International Setting." 99th Annual Conference of the National Tax Association, Boston, MA. (Novemebr 16-18, 2006) With J. Diamond and J. Tung

     
     

    "Comment on "The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study." Taxing Corporate Income in the 21st Century, Office of Tax Policy Research, University of Michigan. (May 5-6, 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)

     
     

    "Tax Options for the State of Texas." Testimony to the Texas Senate Finance Committee, Austin, TX. (April 26, 2004)

     
     

    "Tax Options for the State of Texas." Testimony to the Joint Select Committee on Public School Finance, Texas Senate and House of Representatives, Austin, TX. (March 10, 2004)

     
     

    "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)

     
     

    "Housing and Intergenerational Redistributions Under a Consumption Tax Reform." Georgetown University Law School, Washington, D. C.. (April 6, 2001) With with John Diamond

     
     

    "Prospects for Consumption-Based Tax Reform in the United States." Conference on Taxes of the Heidelberg Circle, University of Heidelberg, Heidelberg, Germany. (June 21, 2001)

     
     

    "Tax Competition and Tax Harmonization in the European Union." Conference on "Tax Policy in the European Union", Research Center for Economic Policy, Erasmus Univeristy, Rotterdam, The Hague. (October 17-19, 2001)

     
     

    "Advice to the Next President." chair of general conference session at the 93rd Annual Conference on Taxation, National Tax Association, Santa Fe, NM. (November 2000)

     
     

    "Comments on the Taxation of Electronic Commerce, including the Case for Preferential Treatment due to Network Externalities." European Center for the Study of the Taxation of Electronic Commerce (CESTEC), Milan, Italy. (December 1999)

     
     

    "Comments on the Taxation of Internet Commerce." testimony before the Advisory Council on the Digital Economy, Texas State Capitol, Austin, TX. (January 2000)

     
     

    "Discussion of Tax Reform Proposals for Mexico." Centro de Analisis y Difusion Economica (C.A.D.E.), Monterrey, Mexico. (October 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 2000)

     
     

    "Capital Gains Taxation in Canada." Fraser Institute, Vancover, British Columbia, Canada. (June 18, 1999)

     
     

    "Recent Developments in the Debate on Fundamental Tax Reform in the United States." Rimini, Italy. (June 26, 1999)

     
     

    "The Sales Tax, the VAT and Taxes In Between - Or, Is the Only Good RST a 'VAT' in Drag?." National Tax Association Spring Symposium, Washington, DC. (May 10-11, 1999)

     
     Panelist
     

    “Discussion of ‘Fiscal Federalism in the United States,’” NBER Conference on Fiscal Federalism, San Diego CA, March 26-27, 2010. 

     
     

    “Discussion of ‘Public Policies and FDI Location: Differences between Developing and Developed Countries,’" CESifo Conference on Taxation in Developing Countries, Venice, Italy, July 18-19, 2010.

     
     Seminar Speaker
     

    "Intrajurisdictional Capitalization and the Incidence of the Property Tax." Gould School of Law, University of Southern California, (February 26, 2008)

     
     

    "Interjurisdictional Capitalization and the Incidence of the Property Tax." University of Southern California School of Policy, Planning & Development, (October 11, 2007)

     
    Editorial Positions
     Editor, National Tax Journal. National Tax Association. (2007 - 2015)

     Editor, International Tax and Public Finance, Policy Watch. Springer. (2006 - 2006)

     Editor, National Tax Journal. National Tax Association. (2009 - 2009)

     Editor, International Tax and Public Finance, Policy Watch. (2004 - 2004)

     Editor, International Tax and Public Finance. (2005 - 2005)

     Editor, International Tax ans Public Finance. (2006 - 2006)

     Editor, International Tax and Public Policy, Policy Watch. (2003 - 2003)

     Editor, National Tax Jounral. (2007 - 2007)

     Editor, National Tax Journal. (2008 - 2008)

    Supervised Theses & Dissertations
     Elisabeth Gugl, Ph.D. Essays on Intrafamily Distribution and Taxation. (2003) (Thesis Committee Member)

     Joyce Tung, Ph.D. Essays on Wealth Distribution and Tax Reform. (2007) (Thesis Director)

     Christine Clarke, Ph.D. Essays in Applied Economics. (2007) (Thesis Committee Member)

     Timothy Gunning, Ph.D. Competition in Physician Private Practices. (2007) (Thesis Committee Member)

     Athiphat Muthitacharoen, PhD Essays on the Economic Effect of the Property Tax. (2008) (Thesis Director)

     David Splinter, Ph.D. Income Mobility. (2012) (Thesis Director)

     Andre Barbe, PhD CGE Modeling of Energy Taxation Issues. (Thesis Director)

    Awards, Prizes, & Fellowships
     Steven D. Gold Award, National Tax Association, National Conference of State Legislatures, and Association for Public Policy Analysis and Management (November 13, 2009)

     Member, American Economic Association,

     Member, International Institute for Public Finance,

     Member, National Tax Assoication,

     Member, National Tax Association,

     Member, International Institute for Public Finance,

     Member, American Economic Association,

     Member, International Institute for Public Finance (1999)

     Member, American Economic Association (1999)

     Member, National Tax Association (1999)

    Residencies & Summer Festivals
     Summer Festival
     Summer Symposium of the Centre for Business Taxation, Oxford University, Oxford, England. (July 5-11, 2011)
    Positions Held
     Rice Scholar, Tax and Expenditure Program, Baker Institute, . (2010 - 2010)

     International Research Fellow, Centre for Business Taxation, Oxford University. (2010 - 2010)

     International Research Fellow - Centre for Business Taxation, Oxford University. (2007 - 2015)

     International Research Fellow - Centre for Business Taxation, Oxford University. (2011 - 2011)

     Rice Scholar, Tax and Expenditure Program, Baker Institute. (2003 - 2015)

     Rice Scholar, Tax and Expenditure Program, Baker Institute. (2011 - 2011)