About the Contributors
Peter D. Enrich is a professor at Northeastern University School of Law in Boston, where he specializes in state and local tax policy and state and local government law. Earlier, he served as counsel for revenue policy and as general counsel to the Massachusetts Executive Office for Administration and Finance, and was a clerk for Judge (now Justice) Stephen Breyer on the U.S. Court of Appeals.
William F. Fox is professor of economics and director of the Center for Business and Economic Research at the University of Tennessee. He is also president of the National Tax Association. He is the editor of Sales Taxation: Critical Issues in Policy and Administration (Praeger, 1992) and co-editor of The Sales Tax in the 21st Century (Praeger, 1997). His research interests include taxation and economic development.
Walter Hellerstein is professor of law at the University of Georgia Law School and a partner in the law firm of Sutherlan, Asbill & Brennan. Mr. Hellerstein has written and practiced extensively in the state tax field, and he has been involved in numerous state tax cases before the United States Supreme Court. He is also deeply involved in issues relating to state taxation of electronic commerce, and is currently chairman of the drafting committee of the National Tax Association's Electronic Commerce Project.
John L. Mikesell is professor of public and environmental affairs at Indiana University and specializes in government finance and budgeting. He is the editor of Public Budgeting and Finance, the journal published by the American Association for Budget and Program Analysis and the Association for Budgeting and Financial Management, and his column on sales taxation is a regular feature of State Tax Notes. He is author of Fiscal Administration, the standard budgeting text in many graduate public administraion programs, and co-author with John F. Due of Sales Taxation: State and Local Structure and Administration (Urban Institute Press, 1995, 2nd edition).
Thomas F. Pogue is professor of economics at th University of Iowa. His research, specializing in state and local government tax and expenditure policy, is widely published in academic and professional journals and books. He has prepared research reports for studies of taxation in Arizona, Minnesota, and Iowa, and has also directed Iowa-based studies of economic development policy, labor supply, and school finance.
Richard D. Pomp is the Alva P. Loiselle Professor of Law at the University of Connecticut Law School. From 1981 to 1987, Professor Pomp was director of the New York Tax Study Commission, a period during which New York restructured its personal and corporate income tax. In addition to having published over 60 articles, he is the co-author of State and Local Taxation (West/Wadsworth, 1998, 3rd edition).
Andrew Reschovsky is a professor in the Robert M. La Follette Institute of Public Affairs and the Department of Agricultural and Applied Economics at the University of Wisconsin-Madison, where he teaches public finanace, microeconomic analysis, and urban economics. Most of his research focuses on issues related to state and local public finance. In addition to his work on the distributional patterns of state and local taxes, he is conducting research on the design of school finance formulas, land taxation, and state government responses to block grants for welfare.
Steven M. Sheffrin is professor of economics at the Univerity of California, Davis, and also serves as director of its Center for State and Local Taxation. In addition, he is an adjunct fellow of the Public Policy Institute of California. He has worked as an economist in the Office of Tax Analysis of the U.S. Department of the Treasury. He is a co-author of Property Taxes and Tax Revolts: The Legacy of Proposition 13 (Cambridge University Press, 1995). His work in macroeconoics and tax policy has been widely published.
William L. Waugh, Jr., is professor of public administration, urban studies, and political science at Georgia State University. He has written extensively on disaster management, economic development, administrative theory, state and local government capacities, and tax policies. He has been a consultant to federal, state, and local governments; private firms; nonprofit agencies; and international organizations. He worked with the Atlanta city charter commission on education issues and on a study of the financing of the Atlanta public school system, both projects for Research Atlanta, Inc.
Joan M. Youngman is a senior fellow at the Lincoln Institute of Land Policy and director of its programs on the taxation of land and buildings. She is an attorney specializing in state and local taxation, especially in property valuation and taxation. She is also a research fellow with the Harvard Law School International Tax Program and has served as chair of the National Tax Association Committee on Property Taxation. She is the author of Legal Issues in Property Valuation and Taxation (Lincoln Institute of Land Policy, 1994) and co-author with Jane H. Malme of An International Survey of Taxes on Land and Buildings (Kluwer Law International, 1994).
