CURRICULUM VITAE — GEORGE R. ZODROW

Allyn R. and Gladys M. Cline Professor of Economics, Rice University

Chair, Department of Economics, Rice University

Rice Faculty Scholar, Center for Public Finance, Baker Institute for Public Policy

International Research Fellow, Centre for Business Taxation, Oxford University

Editor, National Tax Journal, 2007–2016

Recipient of the 2009 Steven D. Gold Award, presented by the National Tax Association, the National Conference of State Legislatures, and the Association for Public Policy Analysis and Management, to recognize significant contributions to state and local fiscal policy and a capacity to cross the boundaries between academic research and public policy making

Contact Information

Rice University Direct Line: 713-348-4891

Economics Department, MS-22 Office Fax: 713-348-5278

6100 Main Street Department: 713-348-4875

Houston, TX 77005-1827 e-mail: zodrow@rice.edu

Website: http://economics.rice.edu/faculty/george-r-zodrow

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Employment

Chair, Department of Economics, Rice University, 2019–present

Professor, Department of Economics, Rice University, 1991–present

Rice Faculty Scholar, Center for Public Finance, Baker Institute for Public Policy, Rice

University, 2003–present

International Research Fellow, Centre for Business Taxation, Said Business School,

Oxford University, 2007–present

Chair, Department of Economics, Rice University, 1995–2000

Associate Professor, Department of Economics, Rice University, 1986–1991

Assistant Professor, Department of Economics, Rice University, 1979–1986

Visiting Financial Economist, U.S. Treasury Office of Tax Analysis, 1984–85

President, Tax Policy Advisers, LLC, 2004–present

Economic Analyst, Rand Corporation, 1976

Assistant Project Engineer, Atlantic Richfield Company, 1974–75

Manufacturing Engineer, General Electric Company, 1973–74

Editorial Positions

Editorial Advisory Board, Public Finance Review, 2017–present

Editorial Advisory Board, National Tax Journal, 2017–present

Editor, National Tax Journal, 2007–2016.

Editor, International Tax and Public Finance, Policy Watch, 2002–2006.

Editorial Advisory Board, National Tax Journal, 1992–1998.

Education

Degrees

Ph.D., Economics, Princeton University, 1980

M.A., Economics, Princeton University, 1977

M.M.E., Mechanical Engineering, Rice University, 1973

B.A., Mechanical Engineering and Economics, Rice University, 1972

Ph.D. Dissertation

Title: Optimal Tax Reform: The Case of Property Tax Equalization

Ph.D. Advisors: David F. Bradford and Wallace E. Oates

Winner of the 1980 National Tax Association Annual Competition for Outstanding Doctoral Dissertations in Government Finance and Taxation

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Publications Taxation in Theory and Practice: Selected Essays of George R. Zodrow. World Scientific Press, London, 2020. Prospects for Economic Growth in the United States, edited with John W. Diamond, Cambridge University Press, forthcoming, 2021. “Carbon Taxes: Macroeconomic and Distributional Effects,” (with John W. Diamond) in Prospects for Economic Growth in the United States, edited by John W. Diamond and George R. Zodrow, Cambridge University Press, forthcoming, 2021. “Introduction,” (with John W. Diamond) in Prospects for Economic Growth in the United States, edited by John W. Diamond and George R. Zodrow, Cambridge University Press, forthcoming, 2021. “A Perspective on the Prospects for Economic Growth in the United States,” (with John W. Diamond) in Prospects for Economic Growth in the United States, edited by John W. Diamond and George R. Zodrow, Cambridge University Press, forthcoming, 2021. “Policies to Promote Economic Growth in the United States” (with John W. Diamond), Baker Institute Policy Brief, 2021. “Carbon Taxes: Equity and Efficiency Trade-Offs” (with John W. Diamond), Alliance for Market Solutions White Paper, 2020. “A Carbon Tax Can Promote Growth” (with John W. Diamond), Baker Institute Commentary, 2020. “Simulating the Economic Effects of Wealth Taxes in the United States” (with John W. Diamond), Baker Institute Research Paper, 2020. “Macroeconomic Effects of Reducing OASI to Payable Benefits: A Comparison of Seven Overlapping Generations Models” (with John Diamond, Jaeger Nelson, Kerk Phillips, and others), National Tax Journal, Volume 72, Issue 4 (December 2019), pp. 671-692. DOI: dx.doi.org/10.17310/ntj.2019.4.02. “Tax Competition and the Efficiency of ‘Benefit-Related’ Business Taxes” (with Elisabeth Gugl), International Tax and Public Finance, Volume 26, Issue 3 (June 2019), pp. 486-505. DOI: 10.1007/s10797-018-9514-3. “Tax Competition and the Nature of Business Taxation,” Baker Institute for Public Policy Research Paper. July, 2019.

“The Effects of Carbon Tax Policies on the U.S. Economy and the Welfare of Households” (with John W. Diamond), Center on Global Energy Policy Report, Columbia University School of International and Public Affairs, July, 2018.

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“Emissions, Energy, and Economic Implications of the Curbelo Carbon Tax Proposal (with Noah Kaufman, John Larsen, Shashank Mohan, Whitney Herndon, Perter Marsters and John Diamond). Center on Global Energy Policy Working Paper, Columbia University School of International and Public Affairs, July, 2018.

“Dynamic Estimates of the Macroeconomic Effects of the House Republican Tax Reform Blueprint” (with John W. Diamond), Baker Institute for Public Policy Research Paper, March 2018.

“Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy” (with Margaret K. McKeehan). International Tax and Public Finance, Volume 24, Issue 1, February 2017, pp. 1-35 (lead article), DOI: 10.1007/s10797-016-9414-3.

“Effects of Curtailing the Home Mortgage Interest Deduction” (with John Diamond and Joyce Beebe). Baker Institute for Public Policy Research Paper, November 3, 2017.

“Tax Policy and Foreign Direct Investment in Open Economies” (with Margaret K. McKeehan). Baker Institute for Public Policy Issue Brief, April 30, 2018.

“U. S. Fiscal Policy” (with John W. Diamond). Baker Institute for Public Policy Issue Brief, December 5, 2016.

“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, DOI: 10.17310/ntj.2015.3S.03.

“Modeling U.S. and Foreign Multinationals in a Dynamic OLG-CGE Model” (with John W. Diamond), Baker Institute for Public Policy Research Paper.

“Debt Problems: The U.S. is not Greece” (with John W. Diamond). Baker Institute for Public Policy Issue Brief, July 23, 2015.

“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, DOI: 10.1007/s10797-014-9336-x. Issued as Oxford University Centre for Business Taxation Working Paper 14/11. “Intrajurisdictional Capitalization and the Incidence of the Property Tax,” Regional Science and Urban Economics, Vol. 45, Issue 1, March 2014, pp. 57-66, DOI: 10.1016/j.regsciurbeco.2014.01.002.

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

“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.

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“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. Issued as Oxford University Centre for Business Taxation Working Paper 14/05. “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.

“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.

“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. Taxation in Developing Countries (edited with Clemens Fuest), MIT Press, Cambridge MA, 2013. “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. “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 2007 article in FinanzArchiv). “Revisiting the Excise Tax Effects of the Property Tax,” (with Athiphat Muthitachareon), Public Finance Review, September 2012, Vol. 40 (5), 555-583 (lead article).

“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.

Amici Curiae Brief Filed (August 8, 2012) in Support of Petitioners, PPL Corp and Subsidiaries v. Commissioner of Internal Revenue, Supreme Court of the United States (with Rosanne Altshuler, Richard M. Bird, Malcolm Gillis, Arnold C. Harberger, Gary Hufbauer, Charles E. McLure, Jr., and Jack Mintz). “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.

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"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). “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.

“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.

“Capital Mobility and Capital Tax Competition,” National Tax Journal, December 2010, pp. 865-902. “Pillars of Public Finance,” Proceedings of the 102nd Annual Conference on Taxation, National Tax Association, 2009, pp. 217-225.

• Preliminary version published in State Tax Notes, February 15, 2010.

“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.

“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 (reprint of 1997 article in FinanzArchiv).

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

“Corporate Income Taxation in Canada,” Canadian Tax Journal, Volume 56, Issue 2 (2008), pp. 392-468.

• Issued as Oxford University Centre for Business Taxation Working Paper WP 08/19.

“The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures,” CES-ifo Economic Studies, Volume 53 (4) (January 2008), pp. 1-27 (lead article). DOI: 10.1093/cesifo/ifm019.

• Reprinted in State Tax Notes, Vol. 48, No. 7 (May 19, 2008), pp. 567-580.

• Issued as Oxford University Centre for Business Taxation Working Paper WP 08/01.

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“Property Taxation,” in Steven N. Durlauf and Lawrence E. Blume (eds.), The New Palgrave Dictionary of Economics: Second Edition, London: Palgrave-Macmillan, 2008.

“Consumption Tax Reform: Changes in Business Equity and Housing Prices” (with John W. Diamond), in John W. Diamond and George R. Zodrow (eds.), Fundamental Tax Reform: Issues, Choices and Implications, MIT Press, 2008, pp. 227-280.

“Is It Time for Fundamental Tax Reform?” (with John W. Diamond), in John W. Diamond and George R. Zodrow (eds.), Fundamental Tax Reform: Issues, Choices and Implications, MIT Press, 2008, pp. 1-23.

Fundamental Tax Reform: Issues, Choices and Implications, edited with John W. Diamond, MIT Press, 2008.

“Selecting Parameter Values for General Equilibrium Model Simulations,” (with Timothy G. Gunning and John W. Diamond), Proceedings of the One Hundredth Annual Conference on Taxation, National Tax Association, 2008, pp. 43-49.

“Efficiency and State and Local Taxation,” (with Athiphat Muthitachareon), Proceedings of the 101st Annual Conference on Taxation, National Tax Association, 2008, pp. 57-64.

Comment on “Dividend Taxes,” in Alan J. Auerbach and Dan Shaviro (eds.), Institutional Foundations of Public Finance: Economic and Legal Perspectives, Harvard University Press, 2008, pp. 234-240.

“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, pp. 49-81.

• Issued as Oxford University Centre for Business Taxation Working Paper WP 07/15.

“Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park,” (with Charles E. McLure, Jr.), Finanzarchiv, Volume 63, (June, 2007), pp. 285-307.

• Reprinted 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.

“Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax,” (with John Diamond), Finanzarchiv, Volume 63 (September 2007), pp. 374-395.

“The U.S. Experience with the Estate Tax and its Implications for Wealth Transfer Taxation in Latin America” (with John Diamond), Bulletin of International Taxation, Volume 61, Number 11 (2007), 494-514.

“Modeling Tax Reform in an International Setting,” (with Joyce Tung and John Diamond), Proceedings of the Ninety-Ninth Annual Conference on Taxation, National Tax Association (2007), pp. 351-358.

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Comment on “The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study,” in Alan Auerbach, James Hines and Joel Slemrod (eds.), Taxing Corporate Income in the 21st Century, Cambridge University Press, 2007, pp. 134-139.

“Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies,” International Tax and Public Finance, Vol. 13, Nos. 2/3 (May 2006), pp. 269-294.

“Optimal Commodity Taxation of Traditional and Electronic Commerce,” National Tax Journal, Vol. 59, No. 1 (March 2006), pp. 7-31 (lead article).

“Time for U.S. Tax Reform? The Tax Reform Panel’s Recommendations,” (with Charles E. McLure, Jr.), Bulletin of International Taxation, Vol. 60, No. 4 (April 2006), pp. 134-149 (lead article).

“International Tax Competition and Tax Incentives for Developing Countries,” (with Elisabeth Gugl), in The Challenges of Tax Reform in a Global Economy, edited by James Alm, Jorge Martinez-Vasquez and Mark Rider, Springer, 2006, pp. 167-191.

“Should Electronic Commerce Receive Preferential Tax Treatment?” State Tax Notes, Volume 41, Number 7 (August 14, 2006), pp. 423-435.

“What Does Intrajurisdictional Capitalization Tell Us About the Incidence of the Property Tax?” Land Lines, Lincoln Institute of Land Policy, Vol. 18, No. 2 (April 2006), pp. 14-19.

“Reflections on the Use of Life-Cycle Computable General Equilibrium Models in Analyzing the Effects of Tax Reform,” (with John W. Diamond), NTA Network, National Tax Association, April 2006, pp. 3-4.

“State and Local Taxation of Business Property: A Small Open Economy Perspective,” (with Athiphat Muthitacharoen), Proceedings of the Ninety-Eighth Annual Conference on Taxation, National Tax Association, 2006, pp. 434-440.

“Foreign Direct Investment and the Business Tax in Colombia,” (with Juan José Echavarría), in Fiscal Reform in Colombia: Problems and Prospects, edited by Richard Bird, James Poterba and Joel Slemrod, MIT Press, 2005, pp. 153-190.

“Unfashionably Early,” Proceedings of the Ninety-Seventh Annual Conference on Taxation, National Tax Association, 2005, pp. 135-142.

• Preliminary version published in State Tax Notes, volume 35, number 1 (January 3, 2005), pp. 889-895.

"Tax Incidence," in Encyclopedia of Taxation and Tax Policy, Second Edition, edited by Joseph Cordes, Robert Ebel, Jane Gravelle, Urban Institute and National Tax Association, 2005, pp. 186-190.

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“Tax Competition and Local Tax Incentives” (with Elisabeth Gugl), Proceedings of the Ninety-Sixth Annual Conference on Taxation, Washington DC, National Tax Association, 2004, pp. 336-342.

“Revenue Options for the State of Texas,” State Tax Notes, Vol. 34, No. 12 (December 20, 2004), pp. 799-821.

“An Economic Evaluation of Alternative Sources of Tax Revenue for the State of Texas,” Joint Select Committee on Public School Finance, Texas School Finance Project, March 12, 2004.

“Tax Competition and Tax Coordination in the European Union,” International Tax and Public Finance, Volume 10, Number 6 (November 2003), pp. 651-671.

“Network Externalities and Indirect Tax Preferences for Electronic Commerce,” International Tax and Public Finance, Vol. 10, Issue 1 (January, 2003), pp. 79-97.

• Reprinted in State Tax Notes, Volume 28, No. 11 (June 16, 2003), pp. 969-979.

• Preliminary version published in Italian as “Esternalità di rete e trattamento fiscale privilegiato del commercio elettronico,” Fiscalia: Analisi e Commenti di Diritto Tributario Internazionale, Vol. 6 (Nov./ Dec. 2000), pp. 577-594.

“Reflections on the Economic Theory of Local Tax Incentives,” State Tax Notes Vol. 28, No. 10 (June 9, 2003), pp. 891-900.

“Sales Taxation of Services: An Economic Analysis,” with Michele E. Hendrix, Florida State Law Review, Spring 2003, Vol. 30, pp. 411-433 (lead article).

• Reprinted in State Tax Notes, Volume 31, No. 8 (February 23, 2004), pp. 641-51.

“Prospects for Consumption-Based Tax Reform in the United States,” Finanzarchiv, Volume 59 (2002/2003), pp. 264-294.

“Alternative Forms of Direct Consumption Taxes: The Croatian Approach,” in Michael Ahlheim, Heinz-Dieter Wenzel and Wolfgang Wiegard (eds.), Tax Policy: Theoretical Foundations and Practical Applications, Springer, 2003, pp. 391-413.

• Reprinted in Tax Notes International, Volume 32, Number 3 (October 6, 2003), pp. 239-251.

“State and Local Public Finance: A Field of Sown Oates,” Proceedings of the Ninety-Fifth Annual Conference on Taxation, National Tax Association, Washington DC, 2003, pp. 140-147.

United States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski (eds.), Cambridge University Press, 2002.

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“Transitional Issues in the Implementation of a Flat Tax or a Retail Sales Tax,” in United States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski (eds.), Cambridge University Press, 2002.

“The Fundamental Question of Fundamental Tax Reform,” in United States Tax Reform in the 21st Century, George R. Zodrow and Peter Mieszkowski (eds.), Cambridge University Press, 2002.

“Streamlining the Sales Tax: Implications for Economic Growth,” State Tax Notes, October 28, 2002 (Vol. 26, No. 4), pp. 251-262.

“Review of Integration of the U.S Corporate and Individual Income Taxes by Michael J. Graetz and Alvin C. Warren, Jr.,” National Tax Journal, March 2002 (Vol. 55, No. 1): 187-193.

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

“Reflections on the New View and the Benefit View of the Property Tax,” in Wallace E. Oates (ed.), Property Taxation and Local Government Finance, Lincoln Institute of Land Policy, Cambridge MA, 2001, pp. 79-111.

• Preliminary version appeared in State Tax Notes, Vol. 18 May 2000, pp. 1805-1821.)

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

• Also published in Italian as “Valutazione della possibilità di applicazione di una moratoria temporanea all tassazione dell’e-commerce,” Fiscalia: Analisi e Commenti di Diritto Tributario Internazionale, Vol. 5 (Sept./Oct., 2000), pp. 534-546.

State Sales and Income Taxes: An Economic Analysis, Texas A&M University Press, 1999.

“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.

“Housing and Intergenerational Redistributions Under a Consumption Tax Reform,” Proceedings of the Ninety-First Annual Conference on Taxation (with John Diamond), National Tax Association, Washington DC, 1999, pp. 25-31.

"Tax Incidence," in Encyclopedia of Taxation and Tax Policy, Joseph Cordes, Robert Ebel, Jane Gravelle (editors), Urban Institute and National Tax Association, 1999.

"The Economic Case for Foreign Tax Credits for Cash Flow Taxes" (with Charles McLure), National Tax Journal, Vol. 51 (March 1998), pp. 1-22 (lead article).

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“Indirect Consumption Taxes: Common Issues and Differences among the Alternative Approaches” (with Malcolm Gillis and Peter Mieszkowski), Tax Law Review Vol. 51 (Summer 1996, published 1998), pp. 725-774.

“Bequests, Saving and Taxation,” in Proceedings of the Eighty-Ninth Annual Conference on Taxation (with Craig Johnson and John Diamond), National Tax Association, Washington DC, 1997, pp. 37-45.

“On the Transition to Indirect or Direct Consumption-Based Taxation,” in Richard Krever (ed.), Tax Conversations: Essays in Honour of John G. Head, Kluwer Law International, 1997, pp. 27-59.

“A Corporate Cash Flow Tax as an Income Tax Integration Mechanism,” in John G. Head and Richard Krever (eds.), Company Tax Systems, Australian Tax Research Foundation, Sydney, 1997, pp. 321-340.

"Reflections on the Consumption Tax Option," in John G. Head and Richard Krever (eds.), Taxation Towards 2000, Australian Tax Research Foundation, Sydney, 1997, pp. 46-79.

"Thirty Years of Tax Reform in Colombia," (with Charles E. McLure, Jr.), in Wayne Thirsk (ed.), Recent Experience with Tax Reform in Developing Countries, World Bank, 1997, pp. 57-125.

“Review of Economic Effects of Fundamental Tax Reform,” edited by Henry J. Aaron and William G. Gale, Journal of Economic Literature, Volume 35 (December 1997), pp. 22-23.

"A Hybrid Approach to the Direct Taxation of Consumption," (with Charles E. McLure, Jr.), in Michael J. Boskin (ed.), Frontiers of Tax Reform, Hoover Institution Press, 1996, pp. 70-90.

"A Hybrid Consumption-Based Direct Tax Proposed for Bolivia" (with Charles E. McLure, Jr.), International Tax and Public Finance, Vol. 3:1 (January 1996), pp. 97-112.

• Also published as “Un Impuesto Directo Híbrido Basado en el Consumo: Propuesta para Bolivia,” Revista Hacienda Pública Española, Vol. 140, pp. 139-151.

“Creditability Concerns Doom Bolivian Flat Tax” (with Charles E. McLure, Jr.), Tax Notes International, March 11, 1996, pp. 825-829.

"Taxation, Uncertainty and the Choice of a Consumption Tax Base," Journal of Public Economics, Vol. 58:2 (October 1995), pp. 257-265.

"Economic Issues in the Taxation of Capital Gains," Canadian Public Policy Vol. 21 (November 1995), pp. 527-557.

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“Advantages of a Hybrid Direct Tax on Consumption,” (with Charles E. McLure, Jr.), in Proceedings of the Eighty-Eighth Annual Conference on Taxation, National Tax Association, 1995, pp. 47-52.

"Review of Fiscal Equalization for State and Local Government Finance, edited by John E. Anderson, "Public Budgeting and Finance, Fall 1995, pp. 92-95.

"Income Tax Reform and Investment Incentives," in Zeljko Bogetic and Arye L. Hillman (eds.), Financing Government in the Transition: Bulgaria, World Bank, 1995, pp. 71-96.

"The Study and Practice of Income Tax Policy," (with Charles E. McLure, Jr.), in John M. Quigley and Eugene Smolensky (eds.), Modern Public Finance, Harvard University Press, 1994, pp. 165-209.

"Tax Assignment and Intergovernmental Grants," Revista Hacienda Pública Española, March 1994, pp. 151-167.

"Economic Analyses of Capital Gains Taxation: Realizations, Revenues, Efficiency and Equity," Tax Law Review, Volume 48:3 (Spring 1993), pp. 419-527.

"Capital Income Taxation in Burundi," Journal of African Economies, Vol. 2:3 (December 1993), pp. 348-380.

"Transitional Issues in Moving to a Direct Consumption Tax," (with Shounak Sarkar), National Tax Journal, Vol. 46: 3, September 1993, pp. 359-376.

"Grandfather Rules and the Theory of Optimal Tax Reform," Journal of Public Economics, Volume 49:2 (November 1992), pp. 163-190.

"Review of Do Taxes Matter? The Impact of the Tax Reform Act of 1986, edited by Joel Slemrod," Journal of Economic Literature, Vol. 30:2 (June 1992), pp. 916-918.

"On the Traditional and New Views of Dividend Taxation," National Tax Journal, Vol. 44:4 (December 1991), pp. 497-509.

• Reprinted in The Economics of Taxation, Volume II, edited by James Alm, Edward Elgar Publishing, 2011, pp. 573-585.

"Implementing Direct Consumption Taxes in Developing Countries," (with Charles E. McLure, Jr.), Tax Law Review, Volume 46:4 (Summer 1991), pp. 405-487.

• Excerpt published as "Replacing the Income Tax with a Direct Consumption Tax," in Richard M. Bird and Oliver Oldman (eds.), Readings on Taxation in Developing Countries, fourth edition, The Johns Hopkins University Press, 1990, pp. 230-239.

"Tax Reform in Colombia: Process and Results," (with Charles E. McLure, Jr.), in Javad Khalilzadeh-Shirazi and Anwar Shah, Tax Policy in Developing Countries, World Bank, 1991, pp. 1-22.

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"Comments," Proceedings of the Eighty-Third Annual Conference on Taxation, National Tax Association, 1991, pp. 141-144.

"Budgetary Constraints and the Implementation of Tax Reform," 1989 Proceedings of the Eighty-Second Annual Conference on Taxation, National Tax Association, 1990, pp. 28-36.

"Administrative Advantages of the Individual Tax Prepayment Approach to the Direct Taxation of Consumption," (with Charles E. McLure, Jr.), in Manfred Rose (ed.), Heidelberg Congress on Taxing Consumption, Springer-Verlag, 1990, pp. 335-389.

"The Choice between Income and Consumption: Efficiency and Horizontal Equity Aspects," in Sijbren Cnossen and Richard M. Bird (eds.), The Personal Income Tax: Phoenix from the Ashes? North Holland, Contributions to Economic Analysis Series, 1990, pp. 85-115.

"Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents and Property Taxes," (with Peter Mieszkowski), Journal of Economic Literature, Vol. 27:3 (September 1989), pp. 1098-1146.

"Tax Reform and Financial Policy in Colombia," (with Charles E. McLure, Jr.), in Carlos Caballero Argaez (ed.), Macroeconomics, Capital Markets and Financial Transactions, Asociacion Bancaria de Colombia, 1989, pp. 302-329.

"The Windfall Recapture Tax: Issues of Theory and Design," Public Finance Quarterly, Vol. 16:4 (October 1988), pp. 387-424.

"Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects," in Harvey S. Rosen (ed.), Fiscal Federalism: Quantitative Studies, University of Chicago Press for the National Bureau of Economic Research, 1988, pp. 177-210. "A Direct Tax on Consumption as an 'Add-On' Tax," Tax Notes, March 21, 1988, pp. 1389 -1400.

"Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform," (with Charles E. McLure, Jr.), Journal of Economic Perspectives, Vol. 1:1 (Summer 1987), pp. 37-58.

"Alternative Approaches to Progressive Expenditure Taxation," Proceedings of the Seventy-Ninth Annual Conference on Taxation, National Tax Association, 1986, pp. 125-134.

"Tax Reform: More Forms, What Substance?" Action Brief, Rice Institute for Policy Analysis, February 1987.

"Implementing Tax Reform: The Intergenerational Carryover Problem," National Tax Journal, Vol. 39:4 (December 1986), pp. 419-433.

"The New View of the Property Tax: A Reformulation," (with Peter Mieszkowski), Regional Science and Urban Economics, Vol. 16:3 (August 1986), pp. 309-327.

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"Pigou, Tiebout, Property Taxation and the Under-Provision of Local Public Goods," (with Peter Mieszkowski), Journal of Urban Economics, Vol. 19:3 (May 1986), pp. 356-370.

"Comment on 'State and Local Taxes: Facts and Analysis'," in Harvey S. Rosen (ed.), Studies in State and Local Public Finance, University of Chicago Press for the National Bureau of Economic Research, 1986, pp. 179-185.

"Optimal Tax Reform in the Presence of Adjustment Costs," Journal of Public Economics, Vol. 27:2 (July 1985), pp. 211-230.

"Partial Tax Reform: An Optimal Taxation Perspective," Canadian Journal of Economics, Vol. 18:2 (May 1985), pp. 335-346.

"The Incidence of Metropolitan Property Tax Base Sharing and Rate Equalization," Journal of Urban Economics, Vol. 15:2 (March 1984), pp. 210-229.

"The Incidence of a Partial State Corporate Income Tax," (with Peter Mieszkowski), National Tax Journal, Vol. 38:4 (December 1985), pp. 489-496.

"Review of Capital Taxation, edited by Martin Feldstein," Journal of Economic Literature, Vol. 22:1 (March 1984), pp. 128-130.

"The Incidence of the Property Tax: The Benefit View vs. The New View," (with Peter Mieszkowski), in George R. Zodrow (ed.), Local Provision of Public Services: The Tiebout Model After Twenty-Five Years, Academic Press, 1983, pp. 109-129.

• Reprinted in Readings in Public Finance, edited by Dick Netzer and Matthew P. Drennan, Blackwell Publishers, 1997, pp. 135-154.

"The Tiebout Model After Twenty-Five Years: An Overview," in George R. Zodrow (ed.), Local Provision of Public Services: The Tiebout Model After Twenty-Five Years, Academic Press, 1983, pp. 1-15.

"Implementing Tax Reform," National Tax Journal, Vol. 34:4 (December 1981), pp. 401-418.

"Optimal Tax Reform: The Case of Property Tax Equalization," Proceedings of the Seventy-Third Annual Conference on Taxation, National Tax Association, 1980, pp. 240-250.

Books

Taxation in Theory and Practice: Selected Essays of George R. Zodrow. World Scientific Press, London, 2020.

Prospects for Economic Growth in the United States, edited with John W. Diamond, Cambridge University Press, forthcoming.

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

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

Fundamental Tax Reform: Issues, Choices and Implications, edited with John W. Diamond, MIT Press, 2008.

United States Tax Reform in the 21st Century, edited with Peter Mieszkowski, Cambridge University Press, 2002.

State Sales and Income Taxes: An Economic Analysis, Texas A&M University Press, 1999.

The Taxation of Income from Business and Capital in Colombia (with Charles E. McLure, Jr., Jack Mutti, and Victor Thuronyi), Duke University Press, 1990.

• Excerpt published as "A Consumption-Based Business Tax" in Richard M. Bird and Oliver Oldman (eds.), Readings on Taxation in Developing Countries, fourth edition, The Johns Hopkins University Press, 1990, pp. 270-278.

• Excerpt published as "Net Wealth and Presumptive Taxation in Colombia," in Richard M. Bird and Oliver Oldman (eds.), Readings on Taxation in Developing Countries, fourth edition, The Johns Hopkins University Press, 1990, pp. 288-295.

Local Provision of Public Services: The Tiebout Model After Twenty-Five Years, George R. Zodrow (ed.), Academic Press, 1983.

• Excerpt reprinted in Readings in Public Finance, edited by Dick Netzer and Matthew P. Drennan, Blackwell Publishers, 1997, pp. 135-154.

Research in Progress

“Simulating the Effects of the Biden Tax and Expenditure Plan” (with John W. Diamond).

“The Incidence of Sales Tax Reform with Taxation of Intermediate Goods” (with Margaret McKeehan).

“The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction” (with John Diamond and Joyce Beebe).

“How Perfect Must Perfect Zoning Be?”

Recent Presentations

“Macroeconomic Impacts of a U.S. Carbon Tax with Alternative Uses of Revenues,” Carbon Tax Study Group,” Washington DC, October 15, 2019.

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“Social Security Reform in the Diamond-Zodrow Model” (with John W. Diamond), National Tax Association 49th Annual Spring Symposium, Washington DC May 16, 2019. “Social Security Reform in the Diamond-Zodrow Model” (with John W. Diamond). Congressional Budget Office, OLG Modeling Symposium, December 17, 2018, Washington DC. “Carbon Taxes: Output and Distributional Effects” (with John W. Diamond). Center for Public Finance Conference on the Prospects for Economic Growth in the United States, Baker Institute for Public Policy, Houston Texas, December 6-7, 2018.

“The Effects of Carbon Tax Policies on the U.S. Economy and the Welfare of Households” (with John W. Diamond), Webinar, Center on Global Energy Policy Independent Report, Columbia University School of International and Public Affairs, June 18, 2018.

“Comments on the Tax Cut and Jobs Act of 2017” (with John W. Diamond), Baker Institute for Public Policy Podcast, December 20, 2017. “The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction,” (with John Diamond and Joyce Beebe), 110th Annual Conference on Taxation of the National Tax Association, Philadelphia PA, November 9-11, 2017.

The Incidence of Sales Tax Reform with Taxation of Intermediate Goods” (with

Margaret McKeehan), 109th Annual Conference on Taxation of the National Tax Association, Baltimore MD, November 10-12, 2016. “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, 2015. “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. “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 Efficiency Gains from Comprehensive or Partial Sales Tax Reform (with André Barbé), conference on “Reforming State and Local Tax Systems,” Tulane University, October 23, 2015. “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. “Optimal Capital Income Taxation in a Small Open Economy,” (with Margaret

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McKeehan), 107th Annual Conference on Taxation of the National Tax Association, Santa Fe, NM, November 13-15, 2014.

“Tax Competition, Local Infrastructure, and Business Taxation: A Comparison of Different Tax Instruments” (with Elisabeth Gugl), conference on “Subnational Government Competition,” sponsored by The Office of Tax Policy Research at the University of Michigan, the Center for Business and Economic Research at the University of Tennessee, and the Department of Economics at the University of Georgia, April 25–26, 2014, University of Tennessee, Knoxville, TN.

“Is Tax Reform on the Horizon?” Conference on Tax Policy and the Economy, Baker Institute for Public Policy, Rice University, Houston TX, September 25, 2013.

“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.

"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.

“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.

“The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction,” (with Robert J. Carroll, 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.

“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.

“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.

“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.

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

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“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.

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

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

“Pillars of Public Finance,” 102nd Annual Conference on Taxation, National Tax Association, Denver, CO, November 12-14, 2009.

“The Excise Tax Effects of the Property Tax Revisited,” Centre for Business Taxation Summer Symposium, Oxford University, July 9, 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 11-13, 2009.

“The Efficiency Effects of Property and Sales Taxation,” (with Athiphat Muthitacharoen), 101st Annual Conference on Taxation, National Tax Association, Philadelphia PA, November 20-22, 2008.

“Modeling the Effects of Consumption Tax Reforms,” Competitive Tax Reform Study Group,” PricewaterhouseCoopers, Washington DC, October 21, 2008.

“International Capital Mobility and International Tax Competition,” presented at a conference on “Mobility and Tax Policy: Do Yesterday's Taxes Fit Tomorrow's Economy?" Center for Business and Economic Research, University of Tennessee, Knoxville, TN, October 2-3, 2008.

“Tax Competition and Corporate Income Taxation,” keynote address presented at the annual meeting of the Canadian Public Economics Group, Vancouver, British Columbia, Canada, June 5-6, 2008.

“The Efficiency Costs of a Local Property Tax,” (with Athiphat Muthitacharoen), presented at a conference on “What Role for the Property Tax?” sponsored by the Lincoln Institute for Land Policy and the Andrew Young School of Policy Studies, Atlanta GA, April 28-29, 2008.

“Comment on ‘Revenue Cost and Incentive Effects of Tax Expenditures for Owner-Occupied Housing” by James Poterba and Todd Sinai,” National Bureau of Economic Research conference on Tax Expenditures, Bonita Springs, FL, March 28-29, 2008.

“Intrajurisdictional Capitalization and the Incidence of the Property Tax,” University of Southern California, Gould School of Law, February 26, 2008.

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“Selecting Parameter Values for General Equilibrium Model Simulations,” (with Timothy G. Gunning and John W. Diamond), 100th Annual Conference of the National Tax Association, Columbus OH, November 15-17, 2007.

“Intrajurisdictional Capitalization and the Incidence of the Property Tax,” University of Southern California School of Policy, Planning and Development, October 11, 2007.

“The Economics of State Taxation,” conference on “Future State Business Tax Reforms: Perspectives from the Business, Government and Academic Communities,” sponsored by Ernst and Young, the Federal Reserve Bank of Chicago and the Office of Tax Policy Research, University of Michigan, Chicago IL, September 17, 2007.

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

“Comments on “Problems 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,” (with Joyce Tung and John Diamond), 99th Annual Conference of the National Tax Association, Boston MA, November 16-18, 2006.

“The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures,” keynote address at a conference on “New Directions in Fiscal Federalism,” sponsored by the Institute for Federalism and Intergovernmental Relations, University of Kentucky and CESifo, Munich, Germany, held at the University of Kentucky, September 14-16, 2006.

“Economic Effects of a Personal Capital Income Tax Add-On to a Consumption Tax,” (with John Diamond), conference on “Alternative Methods of Taxing Individuals,” Andrew Young School of Policy Studies, International Studies Program, Georgia State University, Atlanta, Georgia, June 8-9, 2006.

“Consumption-Based Taxes: A Guide to the Amusement Park,” (with Charles McLure), Finanzarchiv: Public Finance Analysis, Volume 63 (June 2007), pp. 285-307.

“International Experience with Flat Taxes and Alternative Tax Reforms,” Dirección de Impuestos y Aduanas Nacionales, Bogotá, Colombia, May 30-31, 2006.

“Comments on ‘Dividends and Taxes,’” Conference in Memory of David F. Bradford, New York University Law School, May 5, 2006.

“Consumption Tax Reform: Changes in Business Equity and Housing Prices and Intergenerational Redistributions,” (with John Diamond), conference on “Is It Time for Fundamental Tax Reform: The Known, the Unknown and the Unknowable,” Baker Institute for Public Policy, Rice University, April 27-28, 2006.

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“Options for Fundamental Tax Reform in Colombia,” conference on “Economic Development and Pending Reforms,” Asociacion de Fiduciarias, Bogotá, Colombia, March 29, 2006. “State and Local Taxation of Business Property: A Small Open Economy Perspective,” (with Athiphat Muthitacharoen), Ninety-Eighth Annual Conference on Taxation, National Tax Association, Miami FL, November 17-19, 2005, pp. 434-440. https://www.jstor.org/stable/pdf/41954931.pdf?ab_segments=0%2Fdefault-2%2Fcontrol&refreqid=search%3A0bd768fc4bd662e91018f9ca81fa1841

“The U.S. Experience with the Estate Tax: Implications for Estate Taxation in Latin America” (with John Diamond), first annual conference of Fundacion Daniel J. Chávez Morán, Universidad Torcuato di Tella, Buenos Aires, Argentina, November 10-11, 2005.

“Should Capital Income be Subject to Consumption-Based Taxation?” Conference on Taxing Capital Income, sponsored by the American Tax Policy Institute, The Tax Policy Center, and Tax Analysts, Brookings Institution, September 23, 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.

Comment on “The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study,” by Alan J. Auerbach and Kevin Hassett, conference on “Taxing Corporate Income in the 21st Century,” Office of Tax Policy Research, University of Michigan, May 5-6, 2005.

Testimony on “Texas Business Tax Options,” Ways and Means Committee, Texas House of Representatives, Austin TX, February 25, 2005.

“Texas Tax Reform Options,” conference on School Finance and Education Reform, Texas Public Policy Foundation, Austin TX, February 14, 2005 (sponsored by the Texas Public Policy Foundation, the Baker Institute for Public Policy, the Charles A. Dana Center, University of Texas at Austin, and the Texas Conservative Coalition Research Institute).

“Unfashionably Early,” National Tax Association 97th Annual Conference on Taxation, Minneapolis MN, November 11-13, 2004, pp. 135-142. https://www.jstor.org/stable/pdf/41954830.pdf?ab_segments=0%2Fdefault-2%2Fcontrol&refreqid=search%3Adbbaeab6b70b991dea89e578e050848c

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

“International Tax Competition and Tax Incentives,” (with Elisabeth Gugl), International Studies Program Conference on “Challenges of Tax Reform in a Global Economy,” Andrew Young School of Policy Studies, Georgia State University, May 24-25, 2004.

Testimony on “Tax Options for the State of Texas,” Finance Committee, Texas Senate, Austin TX, April 26, 2004.

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

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“Tax Competition and Local Tax Incentives,” (with Elisabeth Gugl), National Tax Association 96th Annual Conference on Taxation, Chicago IL, November 13-15, 2003.

Testimony on “Alternative Sources of State Revenue,” House Select Committee on Public School Finance, Texas House of Representatives, August 21, 2003.

“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.

“State and Local Public Finance: A Field of Sown Oates,” National Tax Association 95th Annual Conference on Taxation, Orlando FL, November 14-16, 2002.

“Tax Competitiveness and Tax Structure in Colombia,” Fedesarrollo Conference on Tax Reform in Colombia, Atlanta GA, November 11-12, 2002.

“Tax Preferences for Risk-Taking and Entrepreneurship in Canada,” Symposium on the Tax Treatment of Savings and Personal Investment Income, Canadian Department of Finance and Institute for International Business, University of Toronto, April 17, 2002.

“Simplifying the Sales Tax: The SSTP and Otherproaches and Implications for State Economic Growth,” The TXE (Texas Economists) Annual Economic Conference, Austin TX, April 10, 2002.

“Tax Competition and Tax Harmonization in the European Union,” Conference on “Tax Policy in the European Union,” Research Center for Economic Policy, Erasmus University Rotterdam, The Hague, October 17-19, 2001.

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

“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.

“Advice to the Next President,” chair of general conference session at the 93rd Annual Conference on Taxation, National Tax Association,” Santa Fe, New Mexico, November 9-11, 2000.

“Discussion of Tax Reform Proposals for Mexico,” C.A.D.E. (Centro de Análisis y Difusión Económica), Monterrey, Mexico, October 23, 2000.

“Comments on the Taxation of Internet Commerce,” testimony before the Advisory Council on the Digital Economy, Texas State Capitol, Austin TX, January 31, 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 16-18, 2000.

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“Comments on the Taxation of Electronic Commerce, including the Case for Preferential Treatment due to Network Externalities,” conference sponsored by CESTEC (European Center for the Study of the Taxation of Electronic Commerce), Milan, Italy, December 3-5, 1999.

“Recent Developments in the Debate on Fundamental Tax Reform in the United States,” Rimini, Italy, June 26, 1999.

“Capital Gains Taxation in Canada,” Fraser Institute, Vancouver, British Columbia, Canada, June 18, 1999.

“The Sales Tax, the VAT and Taxes In Between — Or, Is the Only Good NRST a ‘VAT in Drag’?,” National Tax Association, 29th Annual Spring Symposium, ‘Tax Policy in a Time of Surplus,” May 10-11, 1998, Washington DC.

“Transitional Issues in the Implementation of a Flat Tax or a Retail Sales Tax,” Baker Institute Fourth Annual Conference on “Tax Reform for the Millennium,” Rice University, November 5-6, 1998.

“Housing and Intergenerational Redistributions Under a Consumption Tax Reform,” (with John Diamond), National Tax Association, Ninety-First Annual Conference on Taxation, Austin, TX, November 8-10, 1998.

“The Design and Economic Effects of a Resource Rent Tax as an Excess Profits Tax for Kazakstan,” Kazakstan Minerals Taxation Committee, Houston, TX, October 7, 1997.

“Bequests, Saving and Taxation,” (with Craig Johnson and John Diamond), National Tax Association 89th Annual Conference on Taxation, Boston, MA, November 10-12, 1996.

“Final Comments,” Tax Policy Session, Baker Institute Second Annual Conference, “Domestic Policy Challenges at the End of the Century,” Houston, TX, November 12-13, 1996.

“On the Transition to Indirect or Direct Consumption-Based Taxation,” Deakin University “Tax Conversations” conference, Sidney, Australia, July 4-6, 1996.

“Perspectives on Consumption-Based Tax Reforms,” Testimony before the National Commission of Economic Growth and Tax Reform (Kemp Commission), Omaha NE, August 2, 1995.

“Advantages of the Hybrid Consumption Tax,” (with Charles E. McLure, Jr.), Eighty-Eighth Annual Conference on Taxation, National Tax Association, San Diego CA, October 8, 1995.

"A Hybrid Approach to the Direct Taxation of Consumption," Stanford University Hoover Institution conference on "Frontiers of Tax Reform," National Press Club, Washington, DC, May 11, 1995 (with Charles E. McLure, Jr.).

"Revenue Estimates of the Effects of Capital Gains Tax Cuts," American Bar Association, Tax Section Meeting, Washington, DC, May 20, 1995.

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Grants and Contracts

“Carbon Taxes: Equity and Efficiency Trade-Offs,” (with John W. Diamond). Alliance for Market Solutions, Washington, DC, 2020.

“Carbon Tax Revenue and Tax Reform (with John Diamond). Baker Institute for Public Policy and Columbia University Center for Global Energy Policy, 2016-18. “Comments on New Zealand’s Taxation Framework for Inbound Investment: An Officials’ Overview of Current Tax Policy Settings,” New Zealand Inland Revenue, 2016.

“Dynamic Estimates of the Macroeconomic Effects of the House Republicans Tax Reform Plan” (with John W. Diamond), Business Roundtable, 2016-2017. “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,” sponsored by the International Monetary Fund, Nanjing, China, October 26–October 30, 2015.

“Workshop on Dynamic Computable General Equilibrium Modeling.” Series of seven lectures, sponsored by the International Monetary Fund, Putian, China, April 30-May 3, 2015.

“Dynamic Macroeconomic Estimates of the Effects of Chairman Camp’s 2014 Tax Reform Discussion Draft” (with John W. Diamond), Business Roundtable, 2014.

“The Louisiana Tax System: Potential Directions for Reform.” Murphy Institute, Tulane University.

“Computable General Equilibrium Modeling of New Zealand Tax Reforms” (with John W. Diamond), The New Zealand Treasury, 2011.

“The Impacts of Curtailing or Eliminating the Mortgage Interest Deduction” (with John W. Diamond), National Association of Home Builders, 2011.

“Tax Reform in Georgia, Kazakhstan, and the Kyrgyz Republic,” World Bank, 2010-11.

“The Macroeconomic Effects of an Add-On Value Added Tax” (with John W. Diamond), Ernst and Young, LLP, Washington, DC, 2010.

“Corporate Tax Rate Reductions in the United States,” (with John W. Diamond), Ernst and Young, LLP, Washington, DC, 2007-09.

“International Capital Mobility and International Tax Competition,” Smith Richardson Foundation and the Center for Business and Economic Research, University of Tennessee, 2008-09.

“The Efficiency Costs of a Local Property Tax” (with Athiphat Muthitacharoen), Lincoln Institute for Land Policy, 2007-2008.

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“Corporate Tax Reform in Canada,” Department of Finance, Canada, 2006-07.

“Funding Additional Educational Expenditures in New Mexico,” American Institutes for Research and New Mexico State Government, 2006-07.

“Effects of the FairTax on Housing,” (with John W. Diamond), National Association of Home Builders, Washington DC, 2007.

“Flat Taxes and Alternative Tax Reform Options for Colombia,” U.S. Agency for International Development, 2006.

“Options for Fundamental Tax Reform in Colombia,” World Bank, 2006.

“Economic Effects of Fundamental Tax Reforms,” U.S. Department of the Treasury, 2005-06 (with John W. Diamond, estimating economic effects of the tax reform proposals recommended by the President’s Advisory Panel on Federal Tax Reform).

“The U.S. Experience with the Estate Tax: Implications for Wealth Transfer Taxation in Latin America,” (with John Diamond), Fundaciόn Daniel J. Chávez Morán, 2005.

“Capitalization and the New View of the Property Tax,” Lincoln Institute of Land Policy, 2003-2005.

“The Taxation of Business and Capital Income in Colombia,” World Bank, 2005.

“Tax Reform in Aruba,” World Bank, 2004-2005.

“Optimal Commodity Taxation of Traditional and Electronic Commerce,” American Tax Policy Institute, 2002-2004.

“Alternative Sources of State Tax Revenue,” Texas Joint Select Committee on Public School Finance, 2003-2005.

“Marginal Effective Tax Rates in Zambia,” World Bank, 2004.

“Subnational Taxes in Colombia,” World Bank, 2003.

“Tax Expenditures in Colombia,” World Bank, 2003.

“Tax Reform in Colombia,” World Bank, 2002.

“Competitiveness and Tax Structure in Colombia,” Fedesarrollo, Colombia, 2002.

“Tax Preferences for Risk-Taking and Entrepreneurship in Canada,” Canadian Department of Finance and University of Toronto Institute for International Business, 2002.

“Tax Reform Proposals for Mexico,” C.A.D.E. (Centro de Análisis y Difusión Económica), 1999-2000.

“Tax Reform Options for the State of Texas,” Texas Free Market Committee, 1998-99.

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“Comments on Income Tax Reform Proposals in Russia,” U.S. Agency for International Development, 1998.

“Intergenerational Transitional Effects of Replacing the Income Tax with a National Retail Sales Tax,” Baker Institute for Public Policy, 1996-97.

“The Design and Economic Effects of a ‘Resource Rent Tax’ as an Excess Profits Tax in Kazakstan,” Kazakstan Minerals Taxation Committee, 1997.

“Comments on Consumption Tax Proposals in New Zealand,” Government of New Zealand, 1997.

“Indirect Consumption Taxes: Common Issues and Differences Among the Alternative Approaches,” Baker Institute for Public Policy, 1995-96.

“Effects of a VAT on the Retail Sales Sector,” Employment Policies Institute, 1995-97.

“On Constructing a Property Tax Relief Simulation Model for the State of Texas,” Resource Economics, Inc., 1996.

“Marginal Effective Tax Rates in Egypt,” KPMG Peat Marwick, 1996.

“A Cash Flow Surtax for the Hydrocarbon Sector,” Government of Bolivia, 1995.

“A Cash Flow Tax for Bolivia,” Government of Bolivia, through United Nations Development Programme and Inter-American Development Bank, 1994-95.

“Income Taxes and Tax Incentives in Bulgaria,” World Bank, 1994.

“Tax Policy and Tax Policy Analysis in China,” World Bank, 1994.

“Taxation, Fiscal Policy and Fiscal Federalism in Russia,” World Bank, 1994.

“The Economics of a State Income Tax in Texas,” Rice University, Center for the Study of Institutions and Values, 1993-94.

“Raising Income Tax Revenue in Brazil,” World Bank, 1992.

“Tax Assignment and Intergovernmental Grants in Venezuela,” World Bank, 1992.

“Investment Incentives in Egypt,” U.S. Agency for International Development/KPMG Peat Marwick, 1991.

“Issues in the Taxation of Capital Income in Egypt,” U.S. Agency for International Development/KPMG Peat Marwick, 1990-91.

“Marginal Effective Tax Rates on Capital Income in Egypt,” U.S. Agency for International Development/KPMG Peat Marwick, 1990-91.

“Capital Income Taxation in the Industrial Sector in Burundi,” World Bank, 1990.

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“Marginal Effective Tax Rates on Capital Income In Guatemala,” U. S. Agency for International Development/KPMG Peat Marwick, 1990.

“Grandfather Rules and the Theory of Optimal Tax Reform,” National Science Foundation, 1986-89.

“Tax Reform in Colombia: Process and Results,” (with Charles E. McLure, Jr.), World Bank, 1998-89.

“Alternative Methods of Taxing Consumption in Developing Countries,” (with Charles E. McLure, Jr.), World Bank, 1987-88.

“Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects,” National Bureau of Economic Research, 1986-87.

“The Windfall Recapture Tax: Issues of Theory and Design,” U. S. Treasury Office of Tax Analysis, 1985-86.

“Tax Reform Options for the United States,” Linbeck Construction Company and Trotter Investments, 1985-86.

“Optimal Dynamic Implementation of a Movement from Income-Based to Consumption-Based Taxation,” U.S. Treasury Office of Tax Analysis, 1983-84.

“The Allocative and Distributive Effects of State and Local Taxes: A Theoretical Reconciliation,” (with Peter Mieszkowski), National Science Foundation, 1982-84.

“Optimal Tax Reform: Dynamic Aspects of Implementation,” National Science Foundation, 1980-82.

“Optimal Tax Reform: The Case of Property Tax Equalization,” National Bureau of Economic Research, 1979.

Professional Organizations and Activities

Editorial Advisory Board, Public Finance Review, 2017-present

Editorial Advisory Board, National Tax Journal, 2017-present

Editor, National Tax Journal, 2007-2016 Co-coordinator, Center for Public Finance Conference on the Prospects for Economic Growth in the United States, Baker Institute for Public Policy, December 6-7, 2018.

National Tax Association Board of Directors Website Committee, 2013-2016

Co-coordinator and Moderator, Panel on “Income and Wealth Inequality in the United States: Evidence, Causes and Solutions,” (including discussion of Thomas Piketty’s Capital in the 21st Century), Baker Institute for Public Policy, February 3, 2015.

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Co-coordinator, Conference on Tax Policy and the Economy, Baker Institute for Public Policy, 2013.

Chair, Steven Gold Award Selection Committee, National Tax Association, 2012.

Scientific Committee, International Institute of Public Finance, 68th Annual Congress, Sicily, 2013

Scientific Committee, International Institute of Public Finance, 67th Annual Congress, University of Michigan, Ann Arbor, MI, 2011

Co-Coordinator, Baker Institute for Public Policy Conference on “Defusing the Debt Bomb: Economic and Fiscal Reform?” 2011

Board of Directors, National Tax Association, 2003-2006

Joint Committee on Taxation Revenue Estimating Review Panel, 2004-2007

Board of Directors, Texas Economists, 2002-2004

Chair, National Tax Association Holland Medal Selection Committee, 2005

National Tax Association Holland Medal Selection Committee, 2004

Scientific Committee, CESTEC (European Center for the Study of the Taxation of Electronic Commerce, Rimini, Italy), 1999-2002

Vice-Chair, Committee on Federal Taxation, National Tax Association, 1997-98

Program Committee, 1998 Annual Conference, National Tax Association

Program Committee, 1996 Annual Conference, National Tax Association

American Economic Association

National Tax Association

International Institute of Public Finance

Teaching

Undergraduate Courses

Public Finance, Taxation in the Energy Sector, Economic Modeling and Public Policy, Intermediate Microeconomic Theory, Principles of Microeconomics, Energy Economics, Senior Seminar on Tax Reform

Graduate Courses

Public Finance II-Tax Policy

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Taxation in the Energy Sector (Masters in Energy Economics program)

Recent Student Awards

Meghana Gaur, 2019, Tax Executives Institute Tax Scholar Award (Undergrad)

Dario Biolcati Rinaldi, 2019, Tax Executives Institute Tax Scholar Award (Graduate)

Victoria Johnson, 2018, Tax Executives Institute Tax Scholar Award (Undergrad)

Kelly Neill, 2018, Tax Executives Institute Tax Scholar Award (Graduate)

Margaret McKeehan, 2017, Jennifer and Purvez Captain Dissertation Award (best Ph.D. dissertation)

Kelsey Walker, 2015, Gaston Rimlinger Prize (best undergraduate research paper)

Claire Meyer, 2012, Gaston Rimlinger Prize (best undergraduate research paper)

University and Departmental Service

Chair, Department of Economics (2019-present)

Member, Search Committee for the Dean of Social Sciences (2019-2020)

Member, Texas Policy Lab Faculty Advisory Committee (2019-present)

Member, Managerial Studies Faculty Advisory Committee (2019-present)

Member, Faculty Committee to Interview Finalists for Provost at Rice (2019)

Director of Undergraduate Studies (Fall 2014-2019)

Member, Departmental Executive Committee (2016-2019)

Member, Managerial Studies Advisory Committee (2019)

Chair, Departmental Bylaws Committee (2018)

University Library Committee (2013-present)

Social Sciences School Course Review Committee (2016-present; Chair, 2017-present)

Faculty Senate Working Group on Athletics (2017-2018)

John Gardner Dissertation Award Committee (2014)

Chair, Petitions, Appeals, and Grievances Committee (2014)

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Economics Department External Chair Search Committee (2013-2014)

Social Sciences Faculty Advisory Committee (2012-2014)

Social Sciences Building Advisory Committee (2012-present)

Economics Department Undergraduate Committee (2009-2012, 2013-present)

University Promotion and Tenure Committee (2010-2011)

Economics Department Committee on the International Research Initiative (2010)

Economics Undergraduate Research Paper Awards Committee (2011)

Economics Department Graduate Committee (2008-2009)

Economics Department Undergraduate Committee (2004-2008)

Faculty and Staff Benefits Committee (2005-2009)

Economics Department Committee on Teaching (2007-present)

John Gardner Dissertation Award Committee (2007)

Rimlinger Prize Selection Committee (2007)

Search Committee for Dean of Social Sciences (2005-2006)

Social Sciences Building Committee (2004-2006)

Co-Coordinator, Baker Institute for Public Policy Conference on “Is It Time for Fundamental Tax Reform?” (2006)

Search Committee for Dean of Undergraduate Students (2004-2005)

Faculty Search Committee, Mitchell Chair in Sustainable Growth (2003-2005)

Faculty Advisor, Rice Educational Awareness Club for Higher Learning (2004-present)

Promotion and Tenure Committee (2002-2003)

University Council (2002-2003)

Baker Institute Advisory Committee on Academic Programs (2003-present)

Committee on Undergraduate Curriculum (2001-2002)

Economics Department Chair (1995-2000)

Faculty Honorary Member, National Golden Key Honor Society, 2000-2002

30

Search Committee, Vice President for Public Affairs (1999)

Member, Committee to investigate prospects for a program in Information Technology (2000)

Coordinator, Baker Institute for Public Policy Fourth Annual Conference on “Tax Reform for the Millennium” (1998)

Chair, Search Committee, Chair in Islamic Economics, Management and Finance (1995- 1996)

Coordinator, Tax Policy Session at the Baker Institute Second Annual Conference (1996)

Program and Planning Committee, Baker Institute (1994-1995)

Search Committee, University Provost (1993-1994)

Fringe Benefit Committee (1992-1993)

Chair, Economics Department Curriculum Committee (1985-1995)

Undergraduate Adviser (1979-1995)

Policy Studies Program/Economics Adviser (1991-1995)

Faculty Associate, Lovett College (1980-1998)

Faculty Council (1988-1992)

Chair, Faculty Council Compensation Committee (1989-1992)

Member of Faculty Council Compensation Committee (1988)

Faculty Council Faculty Governance Committee (1990-1992)

Tenure and Ethics Committee (1988-1992)

Search Committee for Director of Human Resources (1991)

Chair, Committee on Undergraduate Teaching (1988-89)

Committee on Undergraduate Teaching (1982-84, 1986-87)

Committee on Computers (1990)

Executive Board, Rice Institute for Policy Analysis (1987-1989)

Organizer, Peterkin Symposium on Provision of Local Public Services (1981)

Faculty Adviser, Omicron Delta Epsilon Honor Society (1982-1987)

31

Faculty Recruiting Committee (1990-1991)

Committee to Prepare Graduate Study Five-Year Plan (1988-89)

Writing Evaluation Committee, Committee on Undergraduate Curriculum (1986)

John Gardner Dissertation Award Committee (1986)

Revised: January 15, 2021