SPEA - School of Public and Environmental Affairs

Education
Ph.D., University of Illinois, 1969
M.A., University of Illinois, 1965
B.A., (Magna Cum Laude), Wabash College, 1964

Professional Experience

• African Tax Institute, University of Pretoria
• Lincoln Institute of Land Policy
• Duke Center for International Development
• The World Bank
• Barents Group/KPMG Peat Marwick, Policy Economics Practice
• Planning and Development Collaborative International (PADCO)
• Indiana State Budget Agency
• Erasmus University, Rotterdam

Awards, Honors & Certifications

• Chancellor’s Professor, 2008
• David C. Lincoln Fellow, Lincoln Institute of Land Policy, 2005, 2006, 2007
• Wildavsky Award for Lifetime Scholarly Achievement in the Field of Public Budgeting and Finance, Public Finance Research, Association for Budgeting and Financial Management, 2002
• Choice, Outstanding Academic Book, Sales Taxation: State and Local Structures and Administration, 1983

Professional Interests
Governmental finance, especially questions of policy and administration of sales and property taxation; state lotteries; public budgeting; public finance in countries of the former Soviet Union

Current Projects

• Editor-in-Chief, Public Budgeting and Finance, American Association for Budget and Program Analysis and the Association for Budgeting and Financial Management
• State Tax Notes, regular featured column on sales taxation

Selected Publications
Full Vita (pdf)

• “State Sales Taxes in 2010: Collections Still in Recession,” State Tax Notes, 60 (June 6, 2011).
• Fiscal Administration: Analysis and Applications for the Public Sector. Homewood, Illinois: The Dorsey Press, 1982. Second edition, 1986. Belmont, California: Brooks/Cole. Third edition, 1991. Fourth edition, 1995. Belmont, California: Wadsworth Publishing. Fifth edition, 1999. Dallas, Texas: Harcourt Brace Jovanovich. Sixth edition, 2003. Belmont, California: Thomson/Wadsworth. Seventh edition, 2007  Eighth edition, 2010.
• “Financing Local Public Infrastructure: Guangdong Province,” in J. Man and Y-H. Hong, ed., China’s Local :Public Finance in Transition (Cambridge, Mass.: Lincoln Institute of Land Policy, 2010). (with J. Ma, A. Ho, and M. Niu)
• “Innovations in Budgeting and Financial Management,” in R. Durant, ed., The Oxford Handbook of American Bureaucracy (New York: Oxford University Press, 2010). (with D. Mullins)
• “A State Tax Expenditure Framework to Improve Fiscal Discipline,” State Tax Notes, 58 (November 8, 2010).
• “Structural / Institutional Determinants of Variations in Household Property Burdens and Effective Tax Rates Within and Across Local Governments: The Implications of Classification, Assessment Methods, Revenue Diversity, and TELs,” Proceedings of the One Hundred First Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2010). (with D. Mullins)
• “State Retail Sales Taxes and Nonprofit Organizations: Programs Without Policy,” Proceedings of the One Hundred First Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2010)
• “Commentary on McLure, ‘How to Coordinate State and Local Sales Taxes With a Federal Value Added Tax,’” Tax Law Review 63 (Number Three, 2010).
• “State Sales Taxes in the Great Recession,” State Tax Notes, 57 (July 19, 2010).
• “The Contribution of Local Sales and Income Taxes for Fiscal Autonomy,” in G. K. Ingram and Yu-Hung Hong, eds., Municipal Revenues and Land Policies Cambridge, Mass.: Lincoln Institute of Land Policy, 2010.
• “Local Retail Sales Taxes: A Productive Option for Revenue Diversification,” State Tax Notes, 56 (May 24, 2010).
• “State and Local Revenue Yield and Stability in the Great Recession,” State Tax Notes, 55(January 25, 2010). (with D. Mullins)
• “State Retail Sales Taxation of Nonprofits,” State Tax Notes, 52(June 1, 2009).
• “The Impacts of Property and Household Characteristics and Property Tax Systems on Household Property Tax Burdens: An Analysis from Individual Property Data,” Proceedings of the One Hundredth Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2009). (with D. Mullins)
• “A Public Finance Textbook for Prospective Public Administrators: Balancing Sound Economics with Applications in the Public Service,” Proceedings of the One Hundredth Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2009).
• “Dynamic Patterns in State Sales Tax Structures: Tax Policy Change and Convergence, 1979 – 2007,” State Tax Notes, 51 (January 19, 2009).
• “Property Tax Assessment Standards and Horizontal Fiscal Balance,” State Tax Notes, 50 (October 6, 2008).
• “The Price Tag of Economic Development Incentives: Is It Too Small for Citizens to Care?” Journal of Public Budgeting, Accounting, & Financial Management 20 (Summer 2008). (with E. Dalehite and C. K. Zorn)
• “State Sales Taxes in Fiscal 2007: More Slow Growth,” State Tax Notes, 48 (May 26, 2008).
• “Data Challenges in Implementing a Market Value Property Tax: Market and Market-Informed Valuation in Russia, Ukraine, and the Baltic States,” in Roy Bahl, Jorge Martinez-Vazquez, and Joan Youngman, ed., Making the Property Tax Work, Experiences in Developing and Transitional Countries. Cambridge, Mass.: Lincoln Institute for Land Policy, 2008.
• “State Revenue Forecasting in the State of Indiana: A Consensus System in a Politically Divided State,” in Jinping Sun and Thomas D. Lynch, ed., Government Budget Forecasting, Theory and Practice. Atlanta: CRC Press, 2008.
• “The Effect of Property Tax Systems on Household Property Tax Burdens,” State Tax Notes, 47 (February 18, 2008). (With D. Mullins)
• “Cadastral Valuations for the Land Tax in the Russian Federation: The New Market-Informed Valuation System,” Journal of Property Tax Assessment and Administration, 4 (Number 3, 2007). (with C. K. Zorn and O. Krupa)
• “State Sales Taxes in Fiscal 2006: Adding Diversity to the National Revenue Portfolio,” State Tax Notes, 45 (September 3, 2007)
• “The Tax Compliance Puzzle: Evidence from Theory and Practice,” International Journal of Public Administration, 30 (August 2007). (With L. Birskyte)
• “Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003,” Publius: The Journal of Federalism (2007)
• “Fiscal Administration in Local Governments: An Overview,” in Anwar Shah, ed., Local Budgeting Washington, D. C.: World Bank, 2007.
• “Another View of IRS Results; A Comment on Rainey and Thompson,” Public Administration Review (May / June 2007). (With L. Birskyte)
• “State Gross Receipts Taxes and the Fundamental Principles of Tax Policy,” State Tax Notes XLIII (March 5, 2007).
• “Developing Options for the Administration of Local Taxes: An International Review,” Public Budgeting & Finance XXVII (Spring 2007).
• The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Ma.: Blackwell, 2006. Editor with D. Mullins.
• “Land Value Taxation for Russian Local Governments: Evidence from Saratov Oblast,” Proceedings of the Ninety-eighth Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2006). (with V. Gerasimova, S. Vladimirova, O. Krupa, and K. Zorn)
• “State Sales Taxes in 2005 – A Secular Decline in Fiscal Reliance,” State Tax Notes XLI (September 11, 2006).
• “United States Revenue Policy: Stability within the Rhetoric of Reform,” in J. Mikesell and D. Mullins, eds., The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Mass.: Blackwell Publishing, 2006.
• “State Sales Tax Holidays: The Continuing Triumph of Politics over Policy,” State Tax Notes, XLI (July 10, 2006).
• “Lessons of Tax Compliance Research for Lawmakers and Tax Administrators: Getting Best Returns from Limited Resources,” in Howard Frank, ed., Public Financial Management (New York: CRC Press, 2006). (with L. Birskyte)
• “Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles,” Public Budgeting & Finance, Special Silver Anniversary Issue, 2005.
• “Grading the Sales Taxes,” Proceedings of the Ninety-seventh Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2005).
• “State Sales Taxes in Fiscal 2004: Capturing Proceeds from a Stronger Economy,” State Tax Notes, XXXVII (November 28, 2005).
• “Retail Sales Tax, State and Local,” in Joseph J. Cordes et al,, eds., The Encyclopedia of Taxation and Tax Policy Second Edition. (Washington, D. C.: Urban Institute Press, 2005) (with J. F. Due)
• “State Tax Treatment of NonProfit Organizations,” in Joseph J. Cordes et al, eds., The Encyclopedia of Taxation and Tax Policy Second Edition. (Washington, D. C.: Urban Institute Press, 2005)
• “What Federal Tax Reformers Should Know About Retail Sales Taxes,” State Tax Notes, XXXVII (September 26, 2005).
• “Variation in Property Tax Abatement Programs Among States,” Economic Development Quarterly, XIX (May 2005) (with E. Dalehite and K. Zorn)
• “Sales Taxation of Business Inputs: Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services,” State Tax Notes, XXXV (February 14, 2005) (with R. Cline, T. Neubig, and A. Phillips)
• “A Quality Index for State Sales Tax Structure—Measuring the States Against an Ideal Standard,” State Tax Notes, XXXV (January 10, 2005)
• “State Retail Sales Tax Burdens, Reliance, and Breadth in Fiscal 2003,” State Tax Notes, XXXIII (July 12, 2004)
• “General Sales, Income, and Other Nonproperty Taxes,” in International City/County Management Association, Management Policies in Local Government Finance (Washington, DC: ICMA, 2004)
• “Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach,” Journal of Property Tax Assessment and Administration, I (No. 1, 2004)