Steven M. Sheffrin | |
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Academic career | |
Doctoral advisor | Stanley Fischer[1] |
Steven M. Sheffrin is an economist who focuses on property tax limitations in the United States. He is the Director Emeritus of Tulane University’s Murphy Institute and a professor of economics.[2][3] Sheffrin is an expert in state taxation and served as a member on Louisiana's state Task Force on the Structural Changes in Budget and Tax Policy in 2016.
Education
Sheffrin received his undergraduate degree from Wesleyan University (College of Social Studies; Magna Cum Laude with additional honors) in 1972[4] and his PhD in economics from the Massachusetts Institute of Technology.
Career
Sheffrin began his academic career at University of California, Davis in 1976 in the economics department. He served as the economics chair from 1983–1990 and in 1998 he became dean of the division of social sciences, a post he held until 2008.[5] During his tenure at Davis, Sheffrin founded the Center for State and Local Taxation in 1991 in collaboration with the California Franchise Tax Board and the Board of Equalization, which offered a yearly program in state and local taxation.[6]
While at UC Davis, Sheffrin held several other positions as well. From 1980–81 he served as a Financial Economist for the U.S. Department of Treasury and was on the Board of Directors of the National Tax Association from 1992–95.[7] In addition, in 1993 Sheffrin was appointed to the Fiscal Task Force for the California Business Higher Education Forum where he was responsible for the property taxation component.[8]
Research and publications
Sheffrin’s research focuses on public finance, taxation and behavioral economics, exploring the practical, policy-oriented questions related to property taxation, state corporate taxation, tax fairness and compliance.[9] "He is the author of ten books and monographs and over one hundred articles in the fields of macroeconomics, public finance, and international economics. His book Rational Expectations (2nd edition, Cambridge University Press, 1996) is a highly regarded introduction to this important theory."[2] He has written extensively on California Proposition 13 and was Director of the Proposition 13 Study Project for the Assembly Office of Research for the State of California from 1990 to 1991.[10] Proposition 13 is the controversial property tax law enacted in 1978 that limited property taxes to no more than one percent of the assessed value of a property. As a result of his expertise, Sheffrin is often called upon to discuss the long-term implications of the law and the impact it has had on California's businesses and residents[6][11][12][13] Sheffrin is also frequently interviewed on other local and national tax issues.[14][15][16][17] He has co-authored two college textbooks with fellow economist Arthur O'Sullivan.[18][19]
Bibliography
- Steven M. Sheffrin; Arthur O'Sullivan; Terri A. Sexton (January 27, 1995). Property Taxes and Tax Revolts: The Legacy of Proposition 13. Cambridge University Press. ISBN 978-0-521-46159-7.
- Steven M. Sheffrin (October 31, 2013). Tax Fairness and Folk Justice. Cambridge University Press. ISBN 978-0-521-19562-1.
References
- ↑ Sheffrin, Steven M. (1976). Rational expectations and employment fluctuations (Ph.D.). MIT. Retrieved May 31, 2017.
- 1 2 Steven M. Sheffrin · The Murphy Institute. Murphy.tulane.edu. Retrieved on November 10, 2011.
- ↑ Tulane University – TARP Postmortem: ‘Something Had to Be Done’ Archived April 2, 2012, at the Wayback Machine. Tulane.edu. Retrieved on November 10, 2011.
- ↑ Wesleyan University Archived April 5, 2011, at the Wayback Machine. Wesleyan.edu. Retrieved on November 10, 2011.
- ↑ Department of Economics Archived October 24, 2010, at the Wayback Machine. Econ.ucdavis.edu. Retrieved on November 10, 2011.
- 1 2 Dr. Steven Sheffrin: California Tax Reform. The Tax Foundation (August 3, 2009). Retrieved on November 10, 2011.
- ↑ "NTA | National Tax Association".
- ↑ California Fiscal Reform: A Plan for Action, Oakland, CA: University of California Press, 1994
- ↑ EconPapers: Steven Sheffrin. Econpapers.repec.org (April 17, 2011). Retrieved on November 10, 2011.
- ↑ O’Sullivan, Arthur, Terri A. Sexton, and Steven Sheffrin The Future of Proposition 13 in California, California Policy Seminar, March 1993, University of California
- ↑ On Gold Coast, a Legacy of Low Taxes Archived December 2, 2010, at the Wayback Machine. The Bay Citizen. Retrieved on November 10, 2011.
- ↑ http://www.prop13reformtaskforce.org/wp-content/uploads/2009/04/hiltzik.pdf
- ↑ Hello, old friend: Gov. Brown brings the debate over Prop 13’s “split roll” into current budget battle | 89.3 KPCC. Scpr.org (June 24, 2011). Retrieved on November 10, 2011.
- ↑ Het politieke drama dat schuldenplafond heet – Economie – Algemeen – bndestem. Bndestem.nl (October 13, 2011). Retrieved on November 10, 2011.
- ↑ Tulane University – Raising Debt Ceiling: A Political Ritual Archived September 26, 2012, at the Wayback Machine. Tulane.edu. Retrieved on November 10, 2011.
- ↑ Tulane University – TARP Postmortem: ‘Something Had to Be Done’ Archived September 26, 2012, at the Wayback Machine. Tulane.edu. Retrieved on November 10, 2011.
- ↑ 12-6 1pm Steven Sheffrin on WWL. Audio.wwl.com (December 6, 2010). Retrieved on November 10, 2011.
- ↑ O'Sullivan, Arthur; Sheffrin, Steven M. (2003). Economics: Principles in Action. Pearson Prentice Hall. ISBN 978-0-13-063085-8.
- ↑ O'Sullivan, Arthur; Sheffrin, Steven M. (2004). Microeconomics: Principles and Tools. Prentice-Hall. ISBN 978-0-13-035812-7.
External links
- The Murphy Institute: Steven M. Sheffrin
- Steven M. Sheffrin publications indexed by Google Scholar
- "Steven M. Sheffrin". JSTOR.