Reports & Publications

Faculty: John Mikesell
Selected Works:

• Fiscal Administration, Analysis and Applications for the Public Sector. Tenth edition. Stamford, CT: Cengage Learning (2018)
• “Retail Sales Tax in 2017: Modest Growth in a Vital Revenue Source,” State Tax Notes 89 (2018)
• “Corruption and State and Local Government Debt Expansion,” (with C. Liu and T.T. Moldogaziev), Public Administration Review, (January 2017)
• “State revenue forecasting and political acceptance:  The value of consensus forecasting in the budget process,” (with J. Ross), Public Administration Review, 74 (4) (2014)
• “Misconceptions about value added and retail sales taxes:  Are they barriers to sensible tax policy?” Public Budgeting & Finance, 34(2) (2014)
• “Fast money? The contribution of state tax amnesties to public revenue systems,” (with J. Ross), National Tax Journal, 65(3): 529-562 (2012) 
• “Revenue estimation/scoring by states: An overview of experience and current practices with particular attention to dynamic methods,” Public Budgeting & Finance, 32: 1-24 (2012)
• “State tax policy and state sales taxes: What tax expenditure budgets tell us about sales taxes,” American Review of Public Administration, 42(2): 131-151 (2012)
• “Reforms for improved efficiency in public budgeting and finance: Improvements, disappointments, and work in progress,” (with D. Mullins), Public Budgeting & Finance, 31 (2011) 

Reports and Publications:

• Mikesell, John. Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States. Public Budgeting and Finance 12:34-51. 2002.
• Mikesell, John. Fiscal Administration, Analysis and Applications for the Public Sector, 6th Edition. Belmont, Ca: Wadsworth. 2003.
• Mikesell, John. State General Sales Taxes In 2002: The Recession Ends, But Revenues Show Little Recovery. State Tax Notes, 29. 2003.
• Mikesell, John. The Structure and Role of Vendors' Discounts in State Sales Tax Systems. State Tax Notes, 29. 2003.
• Mikesell, John. Principles for the Formation of Budgetary Relations Between Regions and Municipalities. Russia on the Way to Reform: Federative and Regional Aspects. Saratov, Russia: Volga Region Academy for Civil Service. 2003.
• Mikesell, John. The Normal State Sales Tax: The Vision Revealed in State Tax Expenditure Budgets. State Tax Notes, 28. 2003.
• Mikesell, John. A Streamlined Sales Tax and Evaluation Standards for Sales Tax Structure. State Tax Notes, 28. 2003.
• Mikesell, John. Critical Choices for Design and Operation of Public Revenue Systems, in B. Guy Peters and Jon Pierre, eds. 2003. Handbook Of Public Administration. London: Sage. 2003.
• Mikesell, John. State Retail Sales Taxes, 1999 - 2001: The Recession Hits. State Tax Notes, 27:489-500. 2003.
• Mikesell, John. The Collapse of Federal Fiscal Home Rule in the District of Columbia, in Aman Kahn and W. Bartley Hildreth, eds. Case Studies in Public Budgeting and Financial Management, 2nd Edition. New York: Marcel Dekker. 2003.
• Mikesell, John and J. F. Due. Retail Sales Tax, State and Local. In Joseph J. Cordes et al. (eds.), The Encyclopedia of Taxation and Tax Policy, 2nd edition. Washington, DC: Urban Institute Press: 336-340. 2005.
• Mikesell, John. State Tax Treatment of NonProfit Organizations. In Joseph J. Cordes et al. (eds.), The Encyclopedia of Taxation and Tax Policy, 2nd edition. Washington, DC: Urban Institute Press: 276-278. 2005.
• Mikesell, John. Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles. Public Budgeting & Finance, XXV (Special Silver Anniversary Issue): 99-126. 2005.
• Mikesell, John. State Sales Taxes in Fiscal 2004: Capturing Proceeds from a Stronger Economy. State Tax Notes, XXXVII (November 28): 759-762. 2005.
• Mikesell, John. What Federal Tax Reformers Should Know About Retail Sales Taxes. State Tax Notes, XXXVII (September 26):949-956. 2005.
• Mikesell, John, E. Dalehite and C. Kurt Zorn. Variation in Property Tax Abatement Programs Among States. Economic Development Quarterly, XIX(2):157-173. 2005.
• Mikesell, John, R. Cline, T. Neubig, and A. Phillips. Sales Taxation of Business Inputs: Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services. State Tax Notes, XXXV (February 14): 457-470. 2005.
• Mikesell, John. "A Quality Index for State Sales Tax Structure-Measuring the States Against an Ideal Standard." State Tax Notes, XXXV (January 10):129-136. 2005.
• Mikesell, John. State Retail Sales Tax Burdens, Reliance, and Breadth in Fiscal 2003. State Tax Notes, XXXIII (July 12):125-131. 2004.
• Mikesell, John. General Sales, Income, and Other Nonproperty Taxes. in International City/County Management Association, Management Policies. Local Government Finance. Washington, DC: ICMA: 289-314. 2004.
• Mikesell, John. Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach. Journal of Property Tax Assessment and Administration I(1):15-30. 2004.
• Mikesell, John. "Grading the Sales Taxes," Proceedings of the Ninety-seventh Annual Conference on Taxation of the National Tax Association (Washington, DC: National Tax Association. 2005.
• Mikesell, John. Fiscal Administration: Analysis and Applications for the Public Sector, 7th edition. Belmont, Calif.: Thomson/Wadsworth. 2007.
• Mikesell, John. Fiscal Administration in Local Governments: An Overview. In Anwar Shah (ed.), Local Budgeting, Washington, D.C.: World Bank. 2007.
• Mikesell, John. United States Revenue Policy: Stability within the Rhetoric of Reform. In John Mikesell and Dan Mullins (eds.). The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Mass.: Blackwell Publishing. 2006.
• Mikesell, John (ed.) with D. Mullins. The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Mass.: Blackwell. 2006.
• Mikesell, John and L. Birskyte. Lessons of Tax Compliance Research for Lawmakers and Tax Administrators: Getting Best Returns from Limited Resources. In Howard Frank (ed.). Public Financial Management. New York, N.Y.: CRC Press: 207-236. 2006.
• Mikesell, John. Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003. Publius: The Journal of Federalism 37(4):532-550. 2007.
• Mikesell, John. Developing Options for the Administration of Local Taxes: An International Review. Public Budgeting & Finance, XXVII (Spring). 2007.
• Mikesell, John. "State Gross Receipts Taxes and the Fundamental Principles of Tax Policy." State Tax Notes XLIII (March 5). 2007.
• Mikesell, John. State Sales Taxes in Fiscal 2006: Adding Diversity to the National Revenue Portfolio. State Tax Notes 45 (September 3). 2007.
• Zorn, C. Kurt, Olha Krupa, and John Mikesell. Cadastral Valuation for the Land Tax in the Russian Federation: The New Market-Informed Valuation System. Journal of Property Tax Assessment & Administration 4(3):13-22. 2007.
• Mikesell, John and L. Birskyte. Another View of IRS Results. 2007.
• Mikesell, John and L. Birskyte. The Tax Compliance Puzzle: Evidence from Theory and Practice. International Journal of Public Administration 30 (August). 2007.
• Mikesell, John, Olha Krupa, and C. Kurt Zorn. Cadastral Valuation for the Land Tax in the Russian Federation: The New Market-Informed Valuation System. Journal of Property Tax Assessment & Administration 4(3):13-22. 2007.
• Mikesell, John. State Sales Tax Holidays: He Continuing Triumph of Politics over Policy. 2006.
• Mikesell, John. 2006. State Sales Taxes in 2005 " A Secular Decline in Fiscal Reliance. State Tax Notes XLI (September 11).
• Mikesell, John. "Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance." Tax Foundation-Council on State Taxation Background Paper, Number 53 (January). 2007.
• Mikesell, John. Land Value Taxation for Local Government Finance in the Russian Federation: A Case Study of Saratov Oblast. Cambridge, Mass.: Lincoln Institute of Land Policy Working Paper. 2006.
• Mikesell, John, V. Gerasimova, S. Vladimirova, O. Krupa, and Kurt Zorn. Land Value Taxation for Russian Local Governments: Evidence from Saratov Oblast. Washington, D.C.: Proceedings of the Ninety-eighth Annual Conference on Taxation of the National 2006.
• "The Price Tag of Economic Development Incentives: Is It Too Small for Citizens to Care?" Journal of Public Budgeting, Accounting and Financial Management, with C K Zorn and E Dalehite. 20(2)(Summer 2008): 181-208.
• "State Revenue Forecasting in the State of Indiana: A Consensus System in a Politically Divided State," in Jinping Sun and Thomas D. Lynch, ed., in Government Budget Forecasting, Theory and Practice : CRC Press, 2008.
• Divided State "Property Tax Assessment Standards and Horizontal Fiscal Balance" State Tax Notes, 50 (October 6, 2008)
• "Data Challenges in Implementing a Market Value Property Tax: Market and Market- Informed Valuation in Russia, Ukraine, and the Baltic States," in Roy Bahl, Jorge Martinez-Vasquez, and Joan Youngman. (eds.,) Making the Property Tax Work, Experiences in Developing and Transitional Countries, 2008.
• "State Sales Taxes in Fiscal 2007: More Slow Growth." State Tax Notes, 48 (May 26, 2008)
• "The Effect of Property Tax Systems on Household Property Tax Burdens." State Tax Notes, 47 (February 17, 2008) (With D. Mullins).
• Mikesell, John. Fiscal Administration: Analysis and Applications for the Public Sector, Belmont, California: Thomson/Wadsworth. 8th edition. 2010.