Details about George R. Zodrow

E-mail:
Homepage:	https://profiles.rice.edu/faculty/george-zodrow
Phone:	713-348-4891
Postal address:	Rice University Economics Department 6100 Main Street, MS-22 Houston TX 77005
Workplace:	Department of Economics, Rice University, (more information at EDIRC) Centre for Business Taxation, Saïd Business School, Oxford University, (more information at EDIRC) Baker Institute for Public Policy, Rice University, (more information at EDIRC)

Access statistics for papers by George R. Zodrow.

Last updated 2024-05-06. Update your information in the RePEc Author Service.

Short-id: pzo28

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Jump to Journal Articles Edited books Chapters

Working Papers

2019

1. Tax Competition and the Efficiency of “Benefit-Related†Business Taxes
   Working Papers, Rice University, Department of Economics

2016

2. Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
   Working Papers, Rice University, Department of Economics
   See also Journal Article Balancing act: weighing the factors affecting the taxation of capital income in a small open economy, International Tax and Public Finance, Springer (2017) View citations (3) (2017)
   Chapter Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)

2015

3. Tax Competition and the Efficiency of "Benefit-Related" Business Taxes
   CESifo Working Paper Series, CESifo View citations (1)
   Also in Working Papers, Rice University, Department of Economics (2014)
   Working Papers, Oxford University Centre for Business Taxation (2015)
   See also Chapter Tax Competition and the Efficiency of “Benefit-related” Business Taxes, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)
   Journal Article Tax competition and the efficiency of “benefit-related” business taxes, International Tax and Public Finance, Springer (2019) (2019)

2014

4. Tax Competition, Local Infrastructure, and Business Taxation: A Comparison of Different Tax Instruments
   Working Papers, Rice University, Department of Economics
5. The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction
   Working Papers, Oxford University Centre for Business Taxation View citations (1)
6. The Dynamic Effects of Eliminating or Curtailing the Home Mortgage Interest Deduction
   Working Papers, Rice University, Department of Economics
7. The Efficiency of “Benefit-Related” Business Taxes
   Working Papers, Oxford University Centre for Business Taxation
8. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit
   Working Papers, Oxford University Centre for Business Taxation View citations (2)
9. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes
   Working Papers, Rice University, Department of Economics View citations (1)
   See also Journal Article US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes, International Tax and Public Finance, Springer (2015) (2015)
   Chapter US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)

2012

10. Revisiting the Excise Tax Effects of the Property Tax: Working Paper 2012-05
    Working Papers, Congressional Budget Office View citations (2)

2008

11. Corporate Income Taxation in Canada
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
12. The Efficiency Costs of Local Property Tax
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (1)
13. The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    Working Papers, Oxford University Centre for Business Taxation View citations (6)
    See also Journal Article The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures, CESifo Economic Studies, CESifo Group (2007) View citations (12) (2007)

2007

14. Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (5)
    See also Journal Article Consumption-based Direct Taxes: A Guided Tour of the Amusement Park, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2007) View citations (10) (2007)
15. Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (8)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2006) View citations (2)
16. Should Capital Income be Subject to Consumption-Based Taxation?
    Working Papers, Oxford University Centre for Business Taxation View citations (14)
    See also Chapter Should Capital Income Be Subject to Consumption-Based Taxation?, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)

2005

17. IMPUESTOS A LAS UTILIDADES E INVERSIÓN EXTRANJERA DIRECTA EN COLOMBIA
    Borradores de Economia, Banco de la Republica View citations (1)
    Also in Borradores de Economia, Banco de la Republica de Colombia (2005) View citations (1)

1988

18. Implementing direct consumption taxes in developing countries
    Policy Research Working Paper Series, The World Bank View citations (6)

1984

19. The Incidence of the Local Property Tax: A Re-evaluation
    NBER Working Papers, National Bureau of Economic Research, Inc
20. The New View of the Property Tax: A Reformulation
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Journal Article The new view of the property tax A reformulation, Regional Science and Urban Economics, Elsevier (1986) View citations (22) (1986)
    Chapter The New View of the Property Tax: A Reformulation, World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd. (2019) (2019)

Journal Articles

2019

1. Tax competition and the efficiency of “benefit-related” business taxes
   International Tax and Public Finance, 2019, 26, (3), 486-505
   See also Chapter Tax Competition and the Efficiency of “Benefit-related” Business Taxes, World Scientific Book Chapters, 2019, 571-596 (2019) (2019)
   Working Paper Tax Competition and the Efficiency of "Benefit-Related" Business Taxes, CESifo Working Paper Series (2015) View citations (1) (2015)

2017

2. Balancing act: weighing the factors affecting the taxation of capital income in a small open economy
   International Tax and Public Finance, 2017, 24, (1), 1-35 View citations (3)
   See also Chapter Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy, World Scientific Book Chapters, 2019, 347-396 (2019) (2019)
   Working Paper Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy, Working Papers (2016) (2016)

2015

3. Competition in Business Taxes and Public Services: Are Production-Based Taxes Superior to Capital Taxes?
   National Tax Journal, 2015, 68, (3S), 767-802 View citations (5)
4. US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
   International Tax and Public Finance, 2015, 22, (5), 887-907
   See also Working Paper US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes, Working Papers (2014) View citations (1) (2014)
   Chapter US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes, World Scientific Book Chapters, 2019, 195-225 (2019) (2019)

2014

5. Intrajurisdictional capitalization and the incidence of the property tax
   Regional Science and Urban Economics, 2014, 45, (C), 57-66 View citations (4)
   See also Chapter Intrajurisdictional Capitalization and the Incidence of the Property Tax, World Scientific Book Chapters, 2019, 489-522 (2019) (2019)

2013

6. Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis
   Public Finance Review, 2013, 41, (6), 852-884 View citations (1)

2012

7. Revisiting the Excise Tax Effects of the Property Tax
   Public Finance Review, 2012, 40, (5), 555-583 View citations (5)

2010

8. Capital Mobility and Capital Tax Competition
   National Tax Journal, 2010, 63, (4), 865-901 View citations (51)
   See also Chapter Capital Mobility and Capital Tax Competition, World Scientific Book Chapters, 2019, 543-570 (2019) (2019)

2007

9. Consumption-based Direct Taxes: A Guided Tour of the Amusement Park
   FinanzArchiv: Public Finance Analysis, 2007, 63, (2), 285-307 View citations (10)
   See also Working Paper Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) View citations (5) (2007)
10. Economic Effects of a Personal Capital-Income Tax Add-On to a Flat Tax
    FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 374-395 View citations (7)
11. Forum on income transfers and wage subsidies
    International Tax and Public Finance, 2007, 14, (3), 293-294
12. The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
    CESifo Economic Studies, 2007, 53, (4), 495-521 View citations (12)
    See also Working Paper The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures, Working Papers (2008) View citations (6) (2008)

2006

13. Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies
    International Tax and Public Finance, 2006, 13, (2), 269-294 View citations (19)
14. Optimal Commodity Taxation of Traditional and Electronic Commerce
    National Tax Journal, 2006, 59, (1), 7-31 View citations (5)
    See also Chapter Optimal Commodity Taxation of Traditional and Electronic Commerce, World Scientific Book Chapters, 2019, 239-276 (2019) (2019)

2005

15. Policy Watch Forum on the US Tax Reforms
    International Tax and Public Finance, 2005, 12, (2), 161-163

2003

16. Network Externalities and Indirect Tax Preferences for Electronic Commerce
    International Tax and Public Finance, 2003, 10, (1), 79-97 View citations (8)
17. Tax Competition and Tax Coordination in the European Union
    International Tax and Public Finance, 2003, 10, (6), 651-71 View citations (73)

2002

18. Prospects for Consumption-Based Tax Reform in the United States
    FinanzArchiv: Public Finance Analysis, 2002, 59, (2), 264-294 View citations (4)

2001

19. The Property Tax as a Capital Tax: A Room With Three Views
    National Tax Journal, 2001, 54, (1), 139-56 View citations (56)
    See also Chapter The Property Tax as a Capital Tax: A Room with Three Views, World Scientific Book Chapters, 2019, 461-487 (2019) (2019)

1999

20. The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"?
    National Tax Journal, 1999, 52, (3), 429-42 View citations (3)

1998

21. The Economic Case for Foreign Tax Credits for Cash Flow Taxes
    National Tax Journal, 1998, 51, (1), 1-22 View citations (8)

1996

22. A hybrid consumption-based direct tax proposed for Bolivia
    International Tax and Public Finance, 1996, 3, (1), 97-112 View citations (8)
    See also Chapter A Hybrid Consumption-Based Direct Tax Proposed for Bolivia, World Scientific Book Chapters, 2019, 169-193 (2019) (2019)

1995

23. Economic Issues in the Taxation of Capital Gains
    Canadian Public Policy, 1995, 21, (s1), 27-57 View citations (4)
24. Taxation, uncertainty and the choice of a consumption tax base
    Journal of Public Economics, 1995, 58, (2), 257-265 View citations (22)
    See also Chapter Taxation, Uncertainty and the Choice of a Consumption Tax Base, World Scientific Book Chapters, 2019, 227-237 (2019) (2019)

1993

25. Capital Income Taxation in Burundi
    Journal of African Economies, 1993, 2, (3), 348-80 View citations (1)
26. Transitional Issues in Moving to a Direct Consumption Tax
    National Tax Journal, 1993, 46, (3), 359-76 View citations (13)

1992

27. Grandfather rules and the theory of optimal tax reform
    Journal of Public Economics, 1992, 49, (2), 163-190 View citations (5)
    See also Chapter Grandfather Rules and the Theory of Optimal Tax Reform, World Scientific Book Chapters, 2019, 59-93 (2019) (2019)

1991

28. On the 'Traditional' and 'New' Views of Dividend Taxation
    National Tax Journal, 1991, 44, (4), 497-509 View citations (27)

1989

29. Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes
    Journal of Economic Literature, 1989, 27, (3), 1098-1146 View citations (98)

1987

30. Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform
    Journal of Economic Perspectives, 1987, 1, (1), 37-58 View citations (6)
    See also Chapter Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform, World Scientific Book Chapters, 2019, 279-309 (2019) (2019)

1986

31. Pigou, Tiebout, property taxation, and the underprovision of local public goods
    Journal of Urban Economics, 1986, 19, (3), 356-370 View citations (970)
    See also Chapter Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, World Scientific Book Chapters, 2019, 525-542 (2019) (2019)
32. The new view of the property tax A reformulation
    Regional Science and Urban Economics, 1986, 16, (3), 309-327 View citations (22)
    See also Chapter The New View of the Property Tax: A Reformulation, World Scientific Book Chapters, 2019, 437-459 (2019) (2019)
    Working Paper The New View of the Property Tax: A Reformulation, NBER Working Papers (1984) (1984)

1985

33. Optimal tax reform in the presence of adjustment costs
    Journal of Public Economics, 1985, 27, (2), 211-230 View citations (11)
    See also Chapter Optimal Tax Reform in the Presence of Adjustment Costs, World Scientific Book Chapters, 2019, 33-58 (2019) (2019)
34. Partial Tax Reform: An Optimal Taxation Perspective
    Canadian Journal of Economics, 1985, 18, (2), 335-46 View citations (2)

1984

35. The incidence of metropolitan property tax base sharing and rate equalization
    Journal of Urban Economics, 1984, 15, (2), 210-229 View citations (7)

Edited books

2021

1. Prospects for Economic Growth in the United States
   Cambridge Books, Cambridge University Press View citations (2)
2. Prospects for Economic Growth in the United States
   Cambridge Books, Cambridge University Press View citations (2)

2019

3. Taxation in Theory and Practice:Selected Essays of George R Zodrow
   World Scientific Books, World Scientific Publishing Co. Pte. Ltd.

2013

4. Critical Issues in Taxation and Development, vol 1
   MIT Press Books, The MIT Press View citations (8)

2008

5. Fundamental Tax Reform: Issues, Choices, and Implications, vol 1
   MIT Press Books, The MIT Press View citations (12)
6. United States Tax Reform in the 21st Century
   Cambridge Books, Cambridge University Press View citations (1)

2002

7. United States Tax Reform in the 21st Century
   Cambridge Books, Cambridge University Press View citations (35)

Chapters

2019

1. A Hybrid Consumption-Based Direct Tax Proposed for Bolivia
   Chapter 6 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 169-193
   See also Journal Article A hybrid consumption-based direct tax proposed for Bolivia, Springer (1996) View citations (8) (1996)
2. Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy
   Chapter 12 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 347-396
   See also Working Paper Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy, Rice University, Department of Economics (2016) (2016)
   Journal Article Balancing act: weighing the factors affecting the taxation of capital income in a small open economy, Springer (2017) View citations (3) (2017)
3. Capital Mobility and Capital Tax Competition
   Chapter 18 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 543-570
   See also Journal Article Capital Mobility and Capital Tax Competition, National Tax Association (2010) View citations (51) (2010)
4. Consumption Tax Reform: Changes in Business Equity and Housing Prices
   Chapter 4 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 95-128
5. Grandfather Rules and the Theory of Optimal Tax Reform
   Chapter 3 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 59-93
   See also Journal Article Grandfather rules and the theory of optimal tax reform, Elsevier (1992) View citations (5) (1992)
6. Implementing Tax Reform
   Chapter 1 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 3-32
7. Intrajurisdictional Capitalization and the Incidence of the Property Tax
   Chapter 16 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 489-522
   See also Journal Article Intrajurisdictional capitalization and the incidence of the property tax, Elsevier (2014) View citations (4) (2014)
8. Optimal Commodity Taxation of Traditional and Electronic Commerce
   Chapter 9 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 239-276
   See also Journal Article Optimal Commodity Taxation of Traditional and Electronic Commerce, National Tax Association (2006) View citations (5) (2006)
9. Optimal Tax Reform in the Presence of Adjustment Costs
   Chapter 2 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 33-58
   See also Journal Article Optimal tax reform in the presence of adjustment costs, Elsevier (1985) View citations (11) (1985)
10. Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods
    Chapter 17 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 525-542
    See also Journal Article Pigou, Tiebout, property taxation, and the underprovision of local public goods, Elsevier (1986) View citations (970) (1986)
11. Revenue Options for the State of Texas
    Chapter 13 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 399-435
12. Should Capital Income Be Subject to Consumption-Based Taxation?
    Chapter 5 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 131-168
    See also Working Paper Should Capital Income be Subject to Consumption-Based Taxation?, Oxford University Centre for Business Taxation (2007) View citations (14) (2007)
13. Tax Competition and the Efficiency of “Benefit-related” Business Taxes
    Chapter 19 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 571-596
    See also Journal Article Tax competition and the efficiency of “benefit-related” business taxes, Springer (2019) (2019)
    Working Paper Tax Competition and the Efficiency of "Benefit-Related" Business Taxes, CESifo (2015) View citations (1) (2015)
14. Taxation, Uncertainty and the Choice of a Consumption Tax Base
    Chapter 8 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 227-237
    See also Journal Article Taxation, uncertainty and the choice of a consumption tax base, Elsevier (1995) View citations (22) (1995)
15. The New View of the Property Tax: A Reformulation
    Chapter 14 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 437-459
    See also Journal Article The new view of the property tax A reformulation, Elsevier (1986) View citations (22) (1986)
    Working Paper The New View of the Property Tax: A Reformulation, National Bureau of Economic Research, Inc (1984) (1984)
16. The Property Tax as a Capital Tax: A Room with Three Views
    Chapter 15 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 461-487
    See also Journal Article The Property Tax as a Capital Tax: A Room With Three Views, National Tax Association (2001) View citations (56) (2001)
17. The Windfall Recapture Tax: Issues of Theory and Design
    Chapter 11 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 311-345
18. Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform
    Chapter 10 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 279-309
    See also Journal Article Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform, American Economic Association (1987) View citations (6) (1987)
19. US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
    Chapter 7 in TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, 2019, pp 195-225
    See also Journal Article US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes, Springer (2015) (2015)
    Working Paper US Supreme Court Unanimously Chooses Substance over Form in Foreign Tax Credit Case: Implications of the PPL Decisions for the Creditability of Cash-Flow Taxes, Rice University, Department of Economics (2014) View citations (1) (2014)

2013

20. Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model
    Elsevier View citations (17)

2010

21. International Taxation and Company Tax Policy in Small Open Economies
    Chapter 6 in Tax Reform in Open Economies, 2010 View citations (5)

1988

22. Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects
    A chapter in Fiscal Federalism: Quantitative Studies, 1988, pp 177-214 View citations (1)