View Vita
Education
Ph.D., University of Georgia, 1985
J.D., University of Virginia, 1977
B.B.A., University of Georgia, 1973
Research Areas
Tax policy
Recent Consulting
Internal Revenue Service Contracts TIRWR-10-P-00794 & TIRNE-10-P-00665 (2010-present), TIRNE-04-P-00585 (2004-06), Contract TIRNE-03-P-00662 (2003-04), TIRWR-01-P-00286 (2001-05)
Internal Revenue Service (Office of Research, Washington, DC), 1992-94, 1998-2000
Internal Revenue Service (S.W. District Research Division, Phoenix), 1994-98
Minnesota Department of Revenue (Tax Compliance Experiment Advisory Board, St. Paul), 1993-96
Academic Positions Held
Arizona State University: 1985-2010
Career and Recent Professional Awards; Teaching Awards
College Center for Small Business Curriculum Development Grant, 1995; School of Accountancy Curriculum Development Grant, 1994; Office of Tax Policy Research Visiting Scholar (University of Michigan), March, 1993; Internal Revenue Service, IPA Fellowship, 1991-94; Ernst and Young Tax Research Grant, 1991; Internal Revenue Service Taxpayer Compliance Measurement Program, 1990; College of Business Research Development Award, 1990; College of Business/Council of 100 Research Grant, 1988-1990; School of Accountancy Research Grant, 1987; University Faculty Grant-in-Aid, 1985-1986; National Tax Journal, Competitive Manuscript Award Finalist, 1985; American Accounting Association Doctoral Consortium Fellow, 1983
Professional Leadership
Editorial Board, The Journal of the American Taxation Association (1988-91, 1993-94); Referee, Journal of the ATA Research Conference (1996, 1998, 2004); Ad Hoc Reviewer: National Tax Journal, The Journal of the American Taxation Association, Contemporary Accounting Research, Accounting Horizons, Association for Information Systems 1997 Americas Conference, Behavioral Research in Accounting, Advances in Accounting
I.R.S. Information Reporting Program Advisory Committee, 2009-present; I.R.S. Advisory Council, 2007-09, American Accounting Association, 1984-present; American Taxation Association, 1984-present; Georgia Bar Association, 1977-present; National Tax Association, 1985-present; Tax Economists' Forum, Washington, D.C., 1991-present
Representative Publications
"ROA Based Estimates of Income Shifting by U.S. Multinational Corporations," IRS Research Bulletin (2005); with T. Schultz
"Discussion of 'Attracting Nonfilers Through Amnesty Programs: Internal Versus External Motivation,'" The Journal of the American Taxation Association (2005 Supplement)
"Practitioners and Tax Administration," The Crisis in Tax Administration, Joel Slemrod, ed., The Brookings Institution, Washington, DC (2004); with M. Blumenthal
"Evidence on Subsequent Filing from the State of Michigan's Income Tax Amnesty," National Tax Journal, Vol. LV, No. 4 (December 2002), pp. 125-138; with S. Gupta and J. Young
"Do Normative Appeals Affect Tax Compliance? Evidence From A Controlled Experiment in Minnesota," National Tax Journal, Vol. LIX, No. 1 (March 2001), pp. 125-138; with M. Blumenthal and J. Slemrod
"The Determinants of Income Tax Compliance: Evidence From a Controlled Experiment in Minnesota," Journal of Public Economics, Vol. 79, No. 2 (2001), pp. 455-483; with M. Blumenthal and J. Slemrod
