Home
system-data-structure/profiles/thumb-image/name
Print Quality Photo


  E-Mail
(812) 855-9485
SPEA Room 260

John L. Mikesell

John L. Mikesell

Chancellor's Professor and Director, MPA Programs


Education
Ph.D., University of Illinois, 1969
M.A., University of Illinois, 1965
B.A., (Magna Cum Laude), Wabash College, 1964

Professional Experience

  • African Tax Institute, University of Pretoria
  • Lincoln Institute of Land Policy
  • Duke Center for International Development
  • The World Bank
  • Barents Group/KPMG Peat Marwick, Policy Economics Practice
  • Planning and Development Collaborative International (PADCO)
  • Indiana State Budget Agency
  • Erasmus University, Rotterdam

Awards, Honors & Certifications

  • Chancellor’s Professor, 2008
  • David C. Lincoln Fellow, Lincoln Institute of Land Policy, 2005, 2006, 2007
  • Wildavsky Award for Lifetime Scholarly Achievement in the Field of Public Budgeting and Finance, Public Finance Research, Association for Budgeting and Financial Management, 2002
  • Choice, Outstanding Academic Book, Sales Taxation: State and Local Structures and Administration, 1983

Professional Interest
Governmental finance, especially questions of policy and administration of sales and property taxation; state lotteries; public budgeting; public finance in countries of the former Soviet Union

Current Projects

  • Editor-in-Chief, Public Budgeting and Finance, American Association for Budget and Program Analysis and the Association for Budgeting and Financial Management
  • State Tax Notes, regular featured column on sales taxation

Selected Publications
Full Vita

  • Fiscal Administration: Analysis and Applications for the Public Sector. Homewood, Illinois: The Dorsey Press, 1982. Second edition, 1986. Belmont, California: Brooks/Cole. Third edition, 1991. Fourth edition, 1995. Belmont, California: Wadsworth Publishing. Fifth edition, 1999. Dallas, Texas: Harcourt Brace Jovanovich. Sixth edition, 2003. Belmont, California: Thomson/Wadsworth. Seventh edition, 2007.
  • The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Ma.: Blackwell, 2006. Editor with D. Mullins.
  • “The Price Tag of Economic Development Incentives: Is It Too Small for Citizens to Care?” Journal of Public Budgeting, Accounting, & Financial Management 20 (Summer 2008). (with E. Dalehite and C. K. Zorn)
  • “State Sales Taxes in Fiscal 2007: More Slow Growth,” State Tax Notes, 48 (May 26, 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-Vazquez, and Joan Youngman, ed., Making the Property Tax Work, Experiences in Developing and Transitional Countries. Cambridge, Mass.: Lincoln Institute for Land Policy, 2008.< ;/li>
  • “State Revenue Forecasting in the State of Indiana: A Consensus System in a Politically Divided State,” in Jinping Sun and Thomas D. Lynch, ed., Government Budget Forecasting, Theory and Practice Atlanta: CRC Press, 2008.
  • “The Effect of Property Tax Systems on Household Property Tax Burdens,” State Tax Notes, 47 (February 18, 2008). (With D. Mullins)
  • “Cadastral Valuations for the Land Tax in the Russian Federation: The New Market-Informed Valuation System,” Journal of Property Tax Assessment and Administration, 4 (Number 3, 2007). (with C. K. Zorn and O. Krupa)
  • “State Sales Taxes in Fiscal 2006: Adding Diversity to the National Revenue Portfolio,” State Tax Notes, 45 (September 3, 2007)
  • “The Tax Compliance Puzzle: Evidence from Theory and Practice,” International Journal of Public Administration, 30 (August 2007). (With L. Birskyte)
  • “Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003,” Publius: The Journal of Federalism (2007)
  • “Fiscal Administration in Local Governments: An Overview,” in Anwar Shah, ed., Local Budgeting Washington, D. C.: World Bank, 2007.
  • “Another View of IRS Results; A Comment on Rainey and Thompson,” Public Administration Review (May / June 2007). (With L. Birskyte)
  • “State Gross Receipts Taxes and the Fundamental Principles of Tax Policy,” State Tax Notes XLIII (March 5, 2007).
  • “Developing Options for the Administration of Local Taxes: An International Review,” Public Budgeting & Finance XXVII (Spring 2007).
  • “Land Value Taxation for Russian Local Governments: Evidence from Saratov Oblast,” Proceedings of the Ninety-eighth Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2006). (with V. Gerasimova, S. Vladimirova, O. Krupa, and K. Zorn)
  • “State Sales Taxes in 2005 – A Secular Decline in Fiscal Reliance,” State Tax Notes XLI (September 11, 2006).
  • “United States Revenue Policy: Stability within the Rhetoric of Reform,” in J. Mikesell and D. Mullins, eds., The Evolution of Public Finance and Budgeting: A Quarter Century of Developments. Malden, Mass.: Blackwell Publishing, 2006.
  • “State Sales Tax Holidays: The Continuing Triumph of Politics over Policy,” State Tax Notes, XLI (July 10, 2006).
  • “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: CRC Press, 2006). (with L. Birskyte)
  • “Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles,” Public Budgeting & Finance, Special Silver Anniversary Issue, 2005.
  • “Grading the Sales Taxes,” Proceedings of the Ninety-seventh Annual Conference on Taxation of the National Tax Association (Washington, D. C.: National Tax Association, 2005).
  • “State Sales Taxes in Fiscal 2004: Capturing Proceeds from a Stronger Economy,” State Tax Notes, XXXVII (November 28, 2005).
  • “Retail Sales Tax, State and Local,” in Joseph J. Cordes et al,, eds., The Encyclopedia of Taxation and Tax Policy Second Edition. (Washington, D. C.: Urban Institute Press, 2005) (with J. F. Due)
  • “State Tax Treatment of NonProfit Organizations,” in Joseph J. Cordes et al, eds., The Encyclopedia of Taxation and Tax Policy Second Edition. (Washington, D. C.: Urban Institute Press, 2005)
  • “What Federal Tax Reformers Should Know About Retail Sales Taxes,” State Tax Notes, XXXVII (September 26, 2005).
  • “Variation in Property Tax Abatement Programs Among States,” Economic Development Quarterly, XIX (May 2005) (with E. Dalehite and K. Zorn)
  • “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, 2005) (with R. Cline, T. Neubig, and A. Phillips)
  • “A Quality Index for State Sales Tax Structure—Measuring the States Against an Ideal Standard,” State Tax Notes, XXXV (January 10, 2005)
  • “State Retail Sales Tax Burdens, Reliance, and Breadth in Fiscal 2003,” State Tax Notes, XXXIII (July 12, 2004)
  • “General Sales, Income, and Other Nonproperty Taxes,” in International City/County Management Association, Management Policies in Local Government Finance (Washington, DC: ICMA, 2004)
  • “Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach,” Journal of Property Tax Assessment and Administration, I (No. 1, 2004)