Recent Papers in Conference Proceedings
"The Effects of Defined Benefit Pension Incentives and Working Conditions on Teacher Retirement Decisions," with Joshua Furgeson and William B. Vogt, Education Finance and Policy, 3, 1 (Summer, 2006), 316-348.
"Residential Real Estate Assessment Fairness in Four Urban Counties," with David A. Strauss, State Tax Notes, 31, 10 (March 8, 2004), 815-820. (reprinted from Proceedings of the National Tax Association 96th Annual Conference on Taxation, Chicago, Illinois, November, 2003, 298-305.
``Institutional Barriers To Electronic Commerce: An Historical Perspective,'' with Karen Clay, The New Institutionalism in Strategic Management, Volume 19 (2002), 245-271.
``Improving Teacher Preparation and Selection: Lessons from the Pennsylvania Experience,'' with Lori Bowes, Mindy Marks, and Mark Plesko, Economics of Education Review, 19,4 (July, 2000), 387-415.
"Federal Tax Mechanisms to Enable State Taxation of Final Consumption," Tax Notes , 87 12 (June 19, 2000), 1657-1664, reprinted from State Tax Notes , 18, 22 (May 29, 2000)
"Further Thoughts on State and Local Taxation of Telecommunications and Electronic Commerce," State Tax Notes , 17, 17 (October 25, 1999), 1113-1124.
``Improving Access to Science and Math Education in Western Pennsylvania,'' with Ashok Srinivasan, Interfaces, 29, 4 (July-August 1999), 82-95.
``The Income of Central City and Suburban Migrants: A Case Study of the Washington, D.C. Metropolitan Area,'' National Tax Journal, 50, 3 (September, 1998), 493-516.
``Children as Income Producing Assets: The Case of Teen Illegitimacy and Government Transfers,'' with George R. G. Clarke, Southern Economic Journal, 64 (4) (April, 1998), 827-856.
``Community Choice and Local Public Services: A Discrete Choice Approach,'' with Thomas Nechyba, Regional Science and Urban Economics, 28, 1 (January, 1998), 51-74. NBER Working Paper #5966.
``Administrative and Revenue Implications of Federal Consumption Taxes for the State and Local Sector,'' American Journal of Tax Policy, 14, 2 (Fall, 1997), 361-452.
``A Primer on Changing Information Technology and the Fisc,'' with Jon M. Peha, National Tax Journal, 50, 3 (September, 1997) 607-621.
"Optimal Consolidation of Municipalities: An Analysis of Alternative Designs," with Malachy Carey and Ashok Srinivasan, Socioeconomic Planning, 30, 2 (Spring, 1996) 103-119,
``On Recent Expositions on Horizontal Equity,''with Marcus C. Berliant, April, 1996, Public Economics Review, 1, 1 (Spring, 1996), 129-150.
``Reducing New York's Reliance on the School Property Tax,'' Journal of Education Finance, 21, 1 (Summer, 1995), 123-164.
``Effective Federal Individual Income Tax Functions: An Exploratory Empirical Analysis,'' with Miguel Gouveia, National Tax Journal, XLVII, 2 (June, 1994), 317-339.
``Taxation, Equity and Growth: Exploring the Trade-off Between Shareholder Dividend Tax Relief and Higher Corporate Income Taxes,'' with Serge Nadeau, National Tax Journal, XLVI, 2 (June, 1993), 161-75.
``State and Federal Tax Equity: Estimates Before and After the Tax Reform Act of 1986,'' with Marcus C. Berliant, Journal of Policy Analysis and Management, 12, 1, (Winter, 1993), 9-43.
``Municipal Consolidation: An Analysis of the Financial Benefits for Small Fiscally Distressed Municipalities,'' with Beverly Bunch, Urban Affairs Quarterly, 27, 4 (July, 1992), 615-629.
``Tax Policies and the Real and Financial Decisions of the Firm: The Effects of the Tax Reform Act of 1986,'' with Serge Nadeau, Public Finance Quarterly, 19, 3 (July, 1991), 251-292.
``Fiscal Federalism and the Changing Global Economy'', National Tax Journal, 43, 3 (September, 1990), 315-320.
Recent Papers in Conference Proceedings
"Improving Public Education through Strengthened Local Control," with Roger T. Severino, Conference on Education and Economic Development, Federal Reserve Bank of Cleveland, (April, 2005) pp. 73-105.
"Income Taxes and Medical Expenses," with Miguel Gouveia, Proceedings of the National Tax Association 97th Annual Research Conference, Chicago, Illinois (November, 2004), 232-5.
"Residential Real Estate Assessment Fairness in Four Urban Counties, " with David A. Strauss, Proceedings of the 96th Annual Conference on Taxation, Chicago, Illinois, November, 2003, 298-305. (Reprinted in State Tax Notes , March, 2004)
"What Can State Income Tax Returns Tell Us About Migration, Household Composition, and Income?" Proceedings, National Tax Association-Tax Institute of America, Baltimore, Maryland (November, 2001). (Reprinted in "What Can State Income Tax Returns Tell Us about Migration, Household Composition, Income, and the Fisc?" State Tax Notes, 24, 8 (May 20, 2002), 749-762.)
"Trust, Risk, and Electronic Commerce," with Karen Clay, Proceedings, National Tax Association-Tax Institute of America, Santa Fe, New Mexico (November, 2000), 53-63. (Reprinted in State Tax Notes, 19, 26 (December 25, 2000), 1701-1710.)
"Bellcurves and Babies: The Interaction between Ability, Welfare, and Non-marital Childbearing," with George R. G. Clarke, Proceedings, National Tax Association-Tax Institute of America, Santa Fe, New Mexico (November, 2000), 6-17.
"Effective Tax Functions for the Federal Individual Income Tax: 1966-89," with Miguel Gouveia, Proceedings , National Tax Assocation-Tax Institute of America, Atlanta, Georgia (October, 1999), 155-165.
``The Income of City-County Migrants in the 1990's,'' with Tomohiro Nakamura, Proceedings, National Tax Association-Tax Institute of America, Austin, Texas (November, 1998), 293-304.
``The Political Economy of the Property Tax: Assessor Authority and Assessment Uniformity,'' with Sean R. Sullivan, Proceedings , National Tax Association-Tax Institute of America, Austin, Texas (November, 1998), 254-263.
``The Effects of a Flat Federal Consumption Tax on the States,'' Proceedings , National Tax Association-Tax Institute of America, San Diego, California (October, 1995), 10-23.
``School Finance Reform: Moving from the School Property Tax to the Income Tax,'' Proceedings , National Tax Association-Tax Institute of America, San Diego, California (October, 1995), 84-92.
``The Political Economy of Business Tax Return Privacy,'' Proceedings , National Tax Association-Tax Institute of America, Charleston, South Carolina, (November, 1994), 89-99.
``Apportionment," in Cordes, Ebel and Gravelle [Editors]. The Encylopedia of Taxation and Tax Policy. (Washington, D.C.: The Urban Institute Press, 1999; 2005), 14-16.
``Income Tax, Corporate, Corporate, State and Local," with April Franco, in Cordes, Ebel and Gravelle [Editors] The Encylopedia of Taxation and Tax Policy. (Washington, D.C.: The Urban Institute Press, 1999; 2005), 14-16.
``Who Gets Hired to Teach? The Case of Pennsylvania.'' in Marci Kanstoroom and Chester E. Finn Jr. [editors]. Better Teachers, Better Schools. Fordham Foundation Press, July, 1999, 103-130.
``The District of Columbia's Individual Income Tax,'' in Taxing Simply, Taxing Fairly: Full Report (District of Columbia Tax Revision Commission, September, 1998), 311-378.
``Observations on US Corporate Tax Policy and the 1992 Treasury Report on Integration,'' with Serge Nadeau, in John Head and Richard Krever (editors). Company Tax Systems. (Sydney, Australia: Australian Tax Research Foundation,1997), 85-114.
``Federal Collection of State Corporate Income Taxes,'' in Thomas F. Pogue (editor). State Taxation of Business: Issues and Policy Options. (New York, Praeger Press, 1992), 69-88.
Recent Other Publications: Opinion Articles, Reviews, Reports, Monographs, Public Testimony & Reprinted Articles
Distributional, Employment, and Budgetary Effects of Living Wage Ordinances. (Washington, DC: Employment Policies Institute, September, 2006).
“A Note on the Fiscal Implications of Migration in Pennsylvania School Districts: 1991-8,” A Research Report to the US Department of Housing and Urban Development, Office of the Assistant Secretary for Policy and Research. January 2, 2006.
“The Anatomy of Pennsylvania’s Income: 1991-9,” A Research Report to the US Department of Housing and Urban Development, Office of the Assistant Secretary for Policy and Research. January 2, 2006.
“Spatial Income Inequality over Time: Results for Pennsylvania School Districts: 1991-8,” A Research Report to the US Department of Housing and Urban Development, Office of the Assistant Secretary for Policy and Research. June 6, 2005.
“The Tax Doctor: Interview with Robert P. Strauss on Fundamental Tax Reform and the States,” State Tax Notes, 36, 7 (May 16, 2005), 523-530.
"Is Assessment 2005 Going to be Reform or Allegheny County's Version of "Ground Hog Day?" Testimony before the Allegheny County Council, Gold Room, Allegheny County Courthouse, March 15, 2005.
“Commuter taxation with some representation.” Forum,, Pittsburgh Post-Gazette Sunday October 3, 2004 pp. B-1,B-2.
"Restoring the Public's Trust in the City of Pittsburgh's Finances" Invited Testimony , Pittsburgh City Council, February 5, 2004, Pittsburgh City Council Chambers.
"Does Pittsburgh Deserve PICA-West?" Prepared Testimony (postponed) before a Special Hearing of the Pennsylvania Senate Finance Committee, Pittsburgh City Council Chambers, September 8, 2003.
"Pittsburgh's Pickle," Guest Column, Pittsburgh Tribune Review August 31, 2003
"Two topics need action before tax is raised: Real estate-assessment reform and school board accountability will help schools get fairly funded." Philadelphia Enquirer, Sunday 1/12/03; Reprinted in Pittsburgh Tribune-Review, Thursday, January 16, 2003 and Harrisburg Patriot-News, Friday, January 17, 2003.
"What Can State Income Tax Returns Tell Us about Migration, Household Composition, Income, and the Fisc?" State Tax Notes, 24, 8 (May 20, 2002), 749-762. (Reprinted from Proceedings, National Tax Association-Tax Institute of America, Baltimore, Maryland (November, 2001)).
"Reassessment 2001/2: Keystone Comedy or Greek Tragedy? Testimony before the Allegheny County Democratic Delegation, The Vintage, Pittsburgh, Pennsylvania, February 1, 2002
"Reforming School Finance in Pennsylvania Increasing State Taxes to: Cut Local School Real Estate Taxes or Cut Local School Reach Estate Taxes AND Improve Student Learning? Testimony before the Select Committee on Public School Funding Pennsylvania General Assembly October 10, 2001 Armstrong-Indiana Intermediate Unit Indiana, Pennsylvania
"Comments on House Bill 900: Should Pennsylvania become a Voting Member of the Streamlined Sales Tax Project? Testimony before the Committee on Intergovernmental Affairs Pennsylvania General Assembly October 1, 2001 Harrisburg, Pennsylvania
"School Finance Reform in Pennsylvania: Increasing State Taxes to: Cut Local School Real Estate Taxes, or Cut Local School Real Estate Taxes and Enable More School Board Spending or Cut Local School Real Estate Taxes and Improve Student Learning? Testimony before the Pennsylvania State Board of Education September 13, 2001 Harrisburg, Pennsylvania
"Taxation of the Internet and Pennsylvania's Economic Climate," Testimony before the Pennsylvania House Committee on Commerce, Subcommittee on Economic Development,August 23, 2001 Conference Room 1, Allegheny County Court House Pittsburgh, Pennsylvania
"Further Thoughts on Federal Tax Mechanisms to Enable State Taxation of Final Consumption," United States Senate, Senate Finance Committee, August 1, 2001 Hearings on Taxation of the Internet.
"Distributional and Economic Effects of Pennsylvania's Local Property Tax," (forthcoming), Greater Philadelphia Regional Review , Spring, 2001. reprinted from Testimony before the Pennsylvania Senate Education Committee, Harrisburg, Pennsylvania. March 22, 2000.
Pennsylvania's Local Property Tax." State Tax Notes, 20 , 23 (June 4, 2001), 1963-1984; reprinted from Testimony before the Pennsylvania Senate Education Committee, Harrisburg, Pennsylvania. March 22, 2000.
"Reassessment 2000: Do you feel lucky?." Opinion and Commentary. Pittburgh Tribune-Review. May 28, 2000. G1, G5.
"Federal Tax Mechanisms to Enable State Taxation of Final Consumption." Testimony before the Subcommittee on Oversight. House Committee on Ways and Means. U.S. Congress.May 16, 2000.
"Distributional and Economic Effects of Pennsylvania's Local Property Taxes." Testimony before the Pennsylvania Senate Education Committee, Harrisburg, Pennsylvania. March 22, 2000
``What's Next? CMU prof offers exacting framework for county's future.'' Opinion and Commentary. Pittburgh Tribune-Review. November 14, 1999 . J1, J8.
``Further Thoughts on State and Local Taxation of Telecommunications and Electronic Commerce,'' State Tax Notes, 17, 17 (October 25, 1999), 1113-1124.
Home Rule tax reform? Think again, says CMU prof. Commentary. Pittsburgh Tribune-Review. September 7, 1999, p. A7.
``A Reverse Engineering Approach to Improving Teacher Quality: The Hiring Decision and State Laws Governing School Board Conduct and Ethics,'' Testimony before the Committee on Education and the Workforce Subcommittee on Post-Secondary Education, Training, and Life-Long Learning U.S. House of Representatives, May 13, 1999
``The Income of City-County Migrants in the 1990's,'' State Tax Notes , 16,5 (February 1, 1999), 327-338; (reprinted from Proceedings , National Tax Association-Tax Institute of America, November, 1998.)
``The Political Economy of the Property Tax: Assessor Authority and Assessment Uniformity,'' with Sean R. Sullivan, State Tax Notes , 15, 25 (December 21, 1998), 1603-1610; ``The Political Economy of the Property Tax,'' Tax Notes, 82, 1 (January 4, 1999), 119-127. (reprinted from Proceedings , National Tax Association-Tax Institute of America, November, 1998.)
Teacher Preparation and Selection in Pennsylvania: Ensuring High Performance Classroom Teachers for the 21st Century. A Research Report to the Pennsylvnaia State Board of Education. With the assistance of Lori R. Bowes, Mindy S. Marks, and Mark R. Plesko. (Harrisburg, Pennsylvania.: Pennsylvania State Board of Education, ERIC TM029186), June 4, 1998, pp. 245.
``The District of Columbia's Individual Income Tax: Structure, Characteristics, and Policy Alternatives,'' State Tax Notes, 14, 3 (June 8, 1998), 1853-1885. (reprinted from September, 1998 National Tax Journal.)
``Changing Information Technology and State Tax Revenue: A Realistic Appraisal,'' with Jon M. Peha, State Tax Notes, 13,12 (September 22, 1997), 769-777.
``States of Mind: Why Homeowners Hate the Property Tax So Much,'' State Tax Notes, 13, (June 16, 1997), 1802-1806.
``Why Call for Property Tax Relief?,'' State Education Finance Communications, (January, 1997), 2-16.
``Further Implications of Federal Consumption Taxation on State Tax Administration,'' State Tax Notes, Vol. 13, 12 (October 14, 1996), 1085-94.
Public Education in Western Pennsylvania: Students, Teachers, and Curricula to 2006: A Background Paper for the Vira I. Heinz Endowment, September 3, 1996.
The School Property Tax in a Changing Economic and Fiscal Environment.. National Education Association, June, 1996. 75 pp.
Review of Choices and Consequences: Contemporary Policy Issues in Education, in Industrial and Labor Relations Review, 49, 4 (July, 1996), 759-761.
"Revising the Medicaid Reimbursement Formula in an Era of Fiscal Austerity,"
State Tax Notes, 12, 13 (October 2, 1995)). (Reprinted from July 1995 Public
Testimony before the Senate Finance Committee, U.S. Congress, Hearings
on the Medicaid Reimbursement
Formula.)
The Assessment of Residential Property in Allegheny County: Report 2: Sources of State Variation in Assessment Quality, A Report to the Allegheny Board of County Commissioners, October 12, 1995.
The Assessment of Residential Property in Allegheny County: Report 1: Sources and Quality of Data. A Report to the Allegheny Board of County Commissioners, September 28, 1995.
``Reducing New York's Reliance on the School Property Tax,'' State Tax Notes 9,5 (July 31, 1995). (Reprinted from the Journal of Education Finance, Summer, 1995).
``Revising the Medicaid Reimbursement Formula in an Era of Fiscal Austerity,'' Testimony before the Committee on Finance, U.S. Senate, July 27, 1995.
``State Taxation of Financial Institutions and Federal Law: A Study of the Legal and Fiscal Issues for Delaware,'' with Edward L. Symons, Jr. (Wilmington, Delaware: Delaware Division of Revenue), April 25, 1995, pp. 30.
``The Political Economy of Business Tax Return Privacy,'' State Tax Notes, 8, 9 (February 27, 1995), 873-881, (Reprinted from 1994 Proceedings of the National Tax Association), Charleston, South Carolina.)
``Reducing Reliance on the School Property Tax: Rationales and First Results,'' in David H. Monk [editor]. Study on the Generation of Revenues for Education. (Albany, New York: New York Board of Regents, February 3, 1995), 107-151.
Final Report to the Fiscal Policy Institute: Evaluating Effects of State Consumption Taxes on the Poor. (Albany, New York: Fiscal Policy Institute, July 18, 1994), pp. 38.
``Teacher Certification Tests and the Personnel Decision,'' Educational Management Guidelines, 3, 7 (April, 1994), Pennsylvania School Boards Association, 1-3.
Who Should Teach in Pennsylvania's Public Schools? August, 1993, Center for Public Financial Management, Carnegie-Mellon University, pp. 167.
``Reforming School Finance in Illinois: Some Observations on Principles, Practicalities, and Politics,'' State Tax Notes 5, 7 (August 16, 1993), 351-60.
``State Disclosure of Tax Return Information: Taxpayer Privacy vs. the Public's Right to Know,'' State Tax Notes, 4, (July 5, 1993).
``Executive Summary of Public School Teachers in Pennsylvania: Demand and Supply through School Year 2000,'' August, 1992, Center for Public Financial Management, Carnegie-Mellon University. (Reprinted in Pennsylvania School Board Association Bulletin, February, 1993, 1-7)
``State and Federal Tax Equity: Before and After TRA '86,'' State Tax Notes, 4, 19 (May 10, 1993), 1101-1122. (Reprinted from ``State and Federal Tax Equity: Estimates Before and After the Tax Reform Act of 1986,'' with Marcus C. Berliant, Journal of Policy Analysis and Management, 12, 1, (Winter, 1993), 9-43.)
``Why Brown's flat tax falls flat,'' Commentary, Philadelphia Inquirer, April 23, 1992.
``Reforming School Finances in Illinois: Principles, Practicalities, and Politics,'' Testimony before the Illinois Economic and Fiscal Commission, Chicago, Illinois, February 6, 1992, p.25.
``Considerations in the Federal Collection of State Corporate Income Taxes,'' State Tax Notes, 1, 3 (September 16, 1991), 81-89.
``State-Local Finance: Rethinking Service Delivery and Taxing Authority,'' The Fiscal Letter, (March/April 1991), 1-2, 10.
``The EC Challenge to State and Local Governments,'' testimony before the Advisory Commission on Intergovernmental Relations, January 26, 1990, reprinted in: Intergovernmental Perspectives, (Winter 1990) 16, 1, 13-15.