Full CV

Published and Forthcoming

• “Taxes and Entrepreneurship: A Literature Review and Research Agenda,” with Tami J. Gurley-Calvez and Alex Norwood. Foundations and Trends in Entrepreneurship, 16(5): 393-443.
• “On the Effectiveness of State Tax and Expenditure Policies to Encourage Entrepreneurship,” with Elizabeth A. Glass and Matthew C. Harris. Journal of Entrepreneurship and Public Policy 8(4): 523-548, 2019.
• “Do In-Kind Grants Stick? The Department of Defense 1033 Program and Local Government Spending,” with Celeste K. Carruthers, Matthew C. Harris, Matthew N. Murray, and Jinseong Park. Journal of Urban Economics 112(July): 111-121, 2019.
• “Optimal Taxation in the Presence of Income-Dependent Relative Income Effects,” with Langchuan Peng. Social Choice and Welfare 51(2): 313-335, 2018.
• “Peacekeeping Force: Effects of Providing Tactical Equipment to Local Law Enforcement,” with Matthew C. Harris, Jinseong Park, and Matthew N. Murray. American Economic Journal: Economic Policy 9(3): 291-313, 2017.
• “Do Racial Inequities in Infant Mortality Correspond to Variations in Societal Conditions? A Study of State-Level Income Inequality in the United States, 1992-2007,” with Arjumand Siddiqi, Paul Erwin, and Marcella Jones. Social Science & Medicine 164: 49-58, 2016.
• “Does the Tax System Measure and Encourage the Right Kind of Entrepreneurial Activity? An Updated Look at the Time Series Data,” with Beth Glenn. Tax Law Review 69(3): 389-418, 2016.
• “Clusters of Multiple Complex Chronic Conditions: A Latent Class Analysis of Children at End of Life,” with Lisa C. Lindley and Jennifer W. Mack, Journal of Pain and Symptom Management 51(5): 868-874, 2016.
• “State Tax Policy and Entrepreneurship,” with Xiaowen Liu and Matthew Murray, National Tax Journal 68(3S): 803-837, 2015.
• “E-Tailer Sales Tax Nexus and State Tax Policies,” with William F. Fox and LeAnn Luna, National Tax Journal 68(3S): 735-765, 2015.
• “Corporate Income Tax Systems and State Economic Activity,” with Rebekah Moore, Advances in Taxation 21: 77-109, 2014.
• “Jackpot? The Impact of Lottery Scholarships on Enrollment and Earnings in Tennessee,” with Celeste Carruthers, Journal of Urban Economics 81: 30-44, 2014.
• “Depreciation Rules and Small Business Longevity” with J. Deskins and T. Gurley-Calvez, Journal of Entrepreneurship and Public Policy 3(1): 10-32, 2014. (Named the Outstanding Paper of 2014 by the Journal of Entrepreneurship and Public Policy.)
• “State Income Tax Reciprocity Agreements and Small Businesses,” with J. Rork and G. Wagner Journal of Entrepreneurship and Public Policy 3(1): 118-140, 2014. (Named a Highly Commended Paper of 2014 by the Journal of Entrepreneurship and Public Policy.)
• “Factors Influencing the Implementation of Health Care Reform: An Examination of the Concurrent Care for Children Provision,” with Lisa C. Lindley and Sheri Edwards, American Journal of Hospice and Palliative Medicine 31(5): 527-533, 2014.
• “Do Tax Rate Cuts Encourage Entrepreneurial Entry?” with T. Gurley-Calvez, Journal of Entrepreneurship and Public Policy 2(2): 178-202, 2013. (Named the Outstanding Paper of 2013 by the Journal of Entrepreneurship and Public Policy.)
• “Can State Tax Policies Be Used to Promote Entrepreneurial Activity?” with John A. Deskins, Small Business Economics 38(4): 375-397, 2012.
• “Supplemental Nutrition Assistance Program Participation and Health: Evidence from Low-Income Individuals in Tennessee,” with Steven T. Yen and Lisa Jahns, Contemporary Economic Policy 30(1): 1-12, 2012.
• “Base Mobility and State Personal Income Taxes,” with William F. Fox and Zhou Yang, National Tax Journal 63(4, Pt. 2): 945-966, 2010.
• “(Small) Business Activity and State Economic Growth: Does Size Matter?” with John A. Deskins, Brian C. Hill, and Jonathan C. Rork, Regional Studies 43(2): 229-245, 2009.
• “Do Tax Cuts Promote Entrepreneurial Longevity?” with Tami Gurley-Calvez, National Tax Journal 61(2): 225-250, 2008.
• “Maxing Out: An Analysis of Local Option Sales Tax Rate Increases,” with LeAnn Luna and Richard Hawkins, National Tax Journal 60(1): 45-63, 2007.
• “Road to Ruin? A Spatial Analysis of State Infrastructure Spending,” with Deborah A. Carroll, John A. Deskins, and Jonathan C. Rork, Public Budgeting and Finance 27(4): 66-85, 2007.
• “Tax Base Elasticities: A Multi-State Analysis of Long-Run and Short-Run Dynamics,” with William F. Fox and M.H. Tuttle, Southern Economic Journal 73(2): 315-341, 2006.
• “On the Incidence of U.S. Tariffs” with Don P. Clark, The World Economy 29(2): 123-135, 2006.
• “Who Bears the Burden of U.S. Nontariff Measures?” with Don P. Clark, Contemporary Economic Policy 24(2): 274-286, 2006.
• “Tax Policy and Entrepreneurship: New Time Series Evidence,” with Mohammed Mohsin, Small Business Economics 26(5): 409-425, 2006. (Reprinted in The Political Economy of Entrepreneurship, edited by M. Henrekson and R. Douhan (2008), and Entrepreneurship and Public Policy, edited by D. Smallbone (2010), both as part of The International Library of Entrepreneurship, Edward Elgar Publishing, Ltd.)
• “On Optimal Real Estate Commissions,” with Rudy Santore, Journal of Housing Economics 15(2): 156-166, 2006.
• “The Effects of Car Access on Employment Outcomes for Welfare Recipients,” with Tami Gurley, Journal of Urban Economics 58(2): 250-272, 2005.
• “The Labor Market Consequences of Experience in Self-Employment,” with Herbert Schuetze, Labour Economics 11(5): 575-598, 2004.
• “Welfare Program Reentry among Post-Reform Leavers,” with Karie Barbour and Angela Thacker, Southern Economic Journal 70(4): 816-836, 2004.
• “Has Internet Access Taxation Affected Internet Use? A Panel Data Analysis,” with John Deskins and William F. Fox, Public Finance Review 32(2): 131-147, 2004.
• “Tax Policy and Entrepreneurship,” with Herbert Schuetze, Swedish Economic Policy Review, 11(2): 235-265, 2004.
• “Tax Cuts and Interest Rate Cuts: An Empirical Comparison of the Effectiveness of Fiscal and Monetary Policy,” with Tricia Snyder, Journal of Business and Economics Research 2(8): 1-11, 2004. (Recipient of the Best Paper Award at the 2004 IABR Conference.)
• “To Tax or Not To Tax? The Case of Electronic Commerce,” with William F. Fox and Matthew N. Murray, Contemporary Economic Policy 21(1): 25-40, 2003.
• “Changes in Income Concentration: Taxes or Macroeconomic Conditions?” with M. H. Tuttle and Charles B. Garrison, Economic Inquiry 41(1): 147-162, 2003.
• “Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed,” National Tax Journal 55(1): 5-24, 2002. (Awarded the 2002 Richard Musgrave Prize for the most outstanding article published in the National Tax Journal.)
• “Who are the Entrepreneurs? Evidence from Taxpayer Data,” with Douglas Holtz-Eakin, Journal of Entrepreneurial Finance and Business Ventures 1(1): 1-10, 2001.
• “E-Commerce and Local Finance: Estimates of Direct and Indirect Sales Tax Losses,” with William F. Fox, Municipal Finance Journal 22(3): 24-47, 2001.
• “E-Commerce in the Context of Declining State Sales Tax Bases,” with William F. Fox, National Tax Journal 53(4), Part 3, 1373-1388, 2000.
• “Effects of the United States Tax System on Transitions Into Self-Employment,” Labour Economics 7(5): 547-575, 2000. (Reprinted in The Political Economy of Entrepreneurship, edited by M. Henrekson and R. Douhan as part of The International Library of Entrepreneurship, Edward Elgar Publishing, Ltd., 2008.)
• “Fundamental Tax Reform and Residential Housing,” with Douglas Holtz-Eakin, Journal of Housing Economics 8(4): 249-271, 1999.
• “Do Husbands Matter? Married Women Entering Self-Employment,” Small Business Economics 13(4): 317-329, 1999.