Taxing the Poor

Studies | Taxes

No. 300
Friday, June 22, 2007
by the National Center for Policy Analysis Task Force on Taxing the Poor


About the Task Force

National Center for Policy Analysis
Task Force on Taxing the Poor

Project Manager, Lead Author and Task Force Member

Michael L. Davis, Ph.D.
Lecturer, Edwin L. Cox School of Business
Southern Methodist University
and
Senior Fellow
National Center for Policy Analysis

Editor

Matthew P. Moore, M.P.P.
Senior Policy Analyst
National Center for Policy Analysis

Task Force Members *

Robert Ekelund, Ph.D.
Professor Emeritus
Auburn University
Dwight R. Lee, Ph.D.
Professor of Economics
University of Georgia
Robert McTeer, Ph.D.
Distinguished Fellow
National Center for Policy Analysis
Philip Porter, Ph.D.
Professor of Economics
University of South Florida
William F. Shughart II, Ph.D.
Professor of Economics
University of Mississippi

* Task Force members served as individuals, not as representatives of their affiliate institutions.  Membership does not imply agreement with all points in the report, but there was a consensus that excises taxes disproportionately burden lower earners.

Selected Researchers Cited *

Richard Ault
Auburn University

Geoffrey Paulin
Bureau of Labor Statistics

Paul G. Barnett
VA Palo Alto Health Care System

Thomas Piketty
Paris School of Economics

Dr. David Burns
Stanford University School of Medicine

James Poterba
Massachusetts Institute of Technology

David B. Cashin
Federal Reserve Bank of Chicago

Donald I. Price
Lamar University

Charles Clotfelter
Duke University

Dahlia K. Remler
City University of New York

William N. Evans
University of Maryland

Eric B. Rimm
Harvard Medical School

Matthew C. Farrelly
RTI Center for Health Promotion Research

Ross Rubenstein
Syracuse University

J. Fred Giertz
University of Illinois at Urbana-Champaign

Nicholas H. Stern
World Bank Group

Michael Grossman
City University of New York

Daniel A. Sumner
University of California - Davis

Jonathan Gruber
Massachusetts Institute of Technology

Paul Taylor
Pew Research Center

Jeffrey Harris
Massachusetts Institute of Technology

Mark Vendemia
Bureau of Labor Statistics

Melissa S. Kearney
Brookings Institution

Lenore Walker
NSU Center for Psychological Studies

Thedore Keeler
University of California - Berkeley

John W. Welte
State University of New York - Buffalo

Scott Keeter
Pew Research Center

Douglas J. Young
Montana State University

Donald S. Kenkel
Cornell University

Sara Markowitz
Rutgers University

Thor Norstrom
Stockholm University

 

* References to these researchers do not imply their agreement with the conclusions of this report.

Task Force Managers

Michael L. Davis, Ph.D.
Lecturer, Edwin L. Cox School of Business
Southern Methodist University

Dr. Michael L. Davis is a lecturer in economics and finance in the Cox School of Business at Southern Methodist University, where he teaches graduate classes in managerial economics, game theory and decision making under uncertainty.  He has authored a number of scholarly articles on a variety of topics including the economics of criminal punishment, education and public choice.  Dr. Davis received his Doctor of Philosophy and Master of Arts degrees in economics from Southern Methodist University.  He also holds Bachelor of Business Administration and Master of Science degrees from the University of Missouri at Columbia. 

Matthew P. Moore, M.P.P.
Senior Policy Analyst
National Center for Policy Analysis

Mr. Matthew P. Moore is a Senior Policy Analyst with the National Center for Policy Analysis, where he researches, writes and speaks on Social Security and retirement issues, elderly entitlements and education policy.  His columns appear regularly in newspapers nationwide, and he is a frequent guest on national radio and television programs.  Mr. Moore earned a Master of Public Policy degree from Georgetown University.  He also earned Bachelor of Arts in Political Science and Bachelor of Arts in Corporate Communications and Public Affairs degrees from Southern Methodist University.

Task Force Members

Robert B. Ekelund Jr., Ph.D.
Professor Emeritus
Auburn University

Dr. Robert B. Ekelund Jr. is currently the Edward K. and Catherine L. Lowder Eminent Scholar Emeritus at Auburn University and, until April 2007, served as Acting Director of the Jule Collins Smith Museum of Art at Auburn.  Dr. Ekelund has published more than 150 articles on economic theory and policy, authored 15 books and edited two others.  His most recent book is The Marketplace of Christianity (Boston, Mass.: MIT Press, 2006).  Dr. Ekelund earned his Bachelor of Business Administration and Master of Arts degrees from St. Mary's University in San Antonio, and a Doctor of Philosophy degree from Louisiana State University in 1967. 

Dwight R. Lee, Ph.D.
Professor of Economics
University of Georgia

Prof. Dwight R. Lee has been the Ramsey Professor of Economics and Private Enterprise at the University of Georgia since 1985.  He has published over 120 articles in academic journals and over 100 articles and commentaries in magazines and newspapers. Prof. Lee has also coauthored eight books and served as a contributing editor to two more. He has lectured at universities and conferences throughout the world.  He was president of the Association of Private Enterprise Education from 1994-1995 and president of the Southern Economic Association from 1997-1998.  He has been on the faculties of the University of Colorado, Virginia Tech University and George Mason University.  Prof. Lee received his Doctor of Philosophy degree from the University of California at San Diego in 1972. 

Robert McTeer, Ph.D.
Distinguished Fellow
National Center for Policy Analysis

Dr. Robert McTeer is a Distinguished Fellow at the National Center for Policy Analysis.  He has written numerous opinion pieces for national publications and is a frequent guest on CNBC, and Bloomberg TV and Radio.  Prior to joining the NCPA, Dr. McTeer was Chancellor of the Texas A&M University System for two years, and before that he was president of the Federal Reserve Bank of Dallas and a member of the Federal Open Market Committee for 14 years.  He has taught at the University of Richmond, Virginia Commonwealth University and Johns Hopkins University.  Dr. McTeer is a past president of the Association of Private Enterprise Education and served on the board of the National Council on Economic Education.  He received Bachelor of Business Administration and Doctor of Philosophy degrees in economics from the University of Georgia, where he taught before joining the Federal Reserve System in 1968.

Philip K. Porter, Ph.D.
Professor of Economics
University of South Florida

Dr. Philip K. Porter is a Senior Fellow with the National Center for Policy Analysis.  He has authored numerous articles in academic journals, including Public Choice , and has held prestigious positions with Advances in the Economics of Sports , the Journal of Sports Management and the Heartland Institute.  Dr. Porter is a professor of economics at the University of South Florida, where he is director of the Center for Economic Policy Analysis.  He received his Bachelor of Arts and Master of Arts degrees in economics from Auburn University, and he earned a Doctor of Philosophy degree from Texas A&M University in 1978.

William F. Shughart II, Ph.D.
Professor of Economics
University of Mississippi

Dr. William F. Shughart II is the F.A.P. Barnard Distinguished Professor of Economics at the University of Mississippi and has taught at Clemson University and George Mason University, where he was also a senior research associate at the Center for Study of Public Choice.  Dr. Shughart is senior editor of Public Choice , an associate editor of the Southern Economic Journal and book review editor for Managerial and Decision Economics .  Dr. Shughart served as Special Assistant to the Director of the Federal Trade Commission's Bureau of Economics during the Reagan administration.  He has written many scholarly articles, books and topical commentaries that have appeared in periodicals nationwide.  Dr. Shughart received his Doctor of Philosophy degree in economics from Texas A&M University in 1978. 


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