- Senior Research Fellow at the Mercatus Center of George Mason University
- Pro to the question "Does Lowering the Federal Corporate Income Tax Rate Create Jobs?"
“To expand their economies and increase employment, most developed countries are restructuring their corporate tax systems and reducing their corporate tax rates. To date, the United States has taken an opposite approach that has yielded one of the most complex and un-competitive corporate tax structures in the industrialized world. Its effects are troublesome: outsourced economic activity; lost domestic investment, growth, and jobs; and an eroded corporate tax base…
Estimates of US jobs lost due to the current corporate income tax range from 200,000 to 3 million, but the consensus is that many companies terminate employees because the current corporate tax structure cuts so extensively into their profits that the companies move abroad. During the 2000s, major multinational corporations reduced U.S. jobs by 2.9 million while increasing overseas employment by 2.4 million.”
“Fundamental Tax Reform: Fixing the Corporate Tax Code,” mercatus.org (accessed June 21, 2013)
- Theoretical Expertise Ranking:
Individuals with PhDs and MBAs, or equivalent advanced degrees in fields relevant to corporate tax rates and jobs. Also top-level government officials (such as foreign leaders, US presidents, Founding Fathers, Supreme Court Justices, members of legislative bodies, cabinet members, military leaders, etc.) with positions relevant to corporate tax rates and jobs.
- Involvement and Affiliations:
- Adjunct Professor, Paul H. Nitze School of Advanced International Studies, Johns Hopkins University, 2011-present
- Senior Research Fellow, Mercatus Center at George Mason University, Sep. 2010-present
- Adjunct Professor, Center for Public Administration and Policy, Virginia Tech University, 2008-present
- Adjunct Professor, Georgetown Public Policy Institute, Georgetown University, 2006-present
- Deputy Commissioner for Social Security (Acting), Chief Economist, and Associate Commissioner for Retirement Policy, US Social Security Administration, Aug. 2007-Sep. 2010
- Senior Economist, Joint Economic Committee, US Congress, 1999-2007
- Senior Consultant, Economic Analysis Group, Office of Federal Tax Services, Arthur Andersen LLP, 1998-1999
- Economist, Compliance Research Division, Projections and Forecasting Group, Internal Revenue Service, US Department of Treasury, 1995-1998
- Research Assistant, Independent Sector, 1993-1994
- PhD, Public Administration and Policy, Virginia Tech University, 2005
- MPP, Public Policy, Georgetown University, 1995
- BA, University of Michigan, 1992
- Contact Info:
- Testified about lowering the corporate tax rate before the US Senate Committee on Finance on Jan. 31, 2012.
- Won Performance Awards in 1996, 1997, and 1998, a Chief Compliance Officer’s Award in 1997, and a Special Act Award in 1995 from the Internal Revenue Service.
- Teaches courses in economic analysis, public management, public policy process, public finance, and public budgeting processes.
- Quoted in:
- Pro & Con Quotes: Does Lowering the Federal Corporate Income Tax Rate Create Jobs?