LeAnn Luna, Research Asst Professor

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LeAnn Luna

Assistant Professor, Department of Accounting and Information Management
Research Assistant Professor, Center for Business & Economic Research
The University of Tennessee
Knoxville, Tennessee  37996-4334
phone:  (865) 974-6080
fax:  (865) 974-3100
leann@utk.edu

  • Ph.D., University of Tennessee

  • M.T., University of Denver College of Law

  • B.B.A., Accounting, Southern Methodist University


AREAS OF EXPERTISE

  • State and Local Taxation
  • 529 College Savings Plans
  • Tax Policy
  • Taxation of Business Entities

SELECTED PUBLICATIONS

"Maxing Out:  An Analysis of Local Option Sales Tax Rate Increases" (with Donald Bruce and Richard Hawkins) National Tax Journal, Vol LX, No. 1, March 2007.

"State Tax Amnesties:  Forgiveness is Divine--and Possibly Profitable" (with Michael Brown, Katrina Mantzke, Ralph Tower, and Lorraine Wright), State Tax Notes, August 21, 2006, pp. 497-511.

"State Sponsored §529 Plans:  The Influence of Tax and Non-Tax Factors on Investors’ Choice"  (with Raquel Alexander), Journal of the American Taxation Association, Supplement 2005, 29-50.

"Do Limited Liability Companies Explain Declining State Tax Revenues?"  Public Finance Review (William F. Fox), November 2005, 690-720.

"States Battle to Win 529 Plan Investors:  Differences Lead to Complexity and Confusion" (with Raquel Alexander), State Tax Notes, Vol. 37 No. 6, August 8, 2005, pp. 431-439.

"How Should A Tax on MultiState Businesses Be Structured?" (with William F. Fox and Matthew N. Murray), The National Tax Journal, March 2005, pp. 139-159.

"Local Sales Tax Competition and the Effect on County Governments’ Tax Rates and Tax Bases," Journal of the American Taxation Association, Spring 2004, pp. 43-61.

"State Corporate Tax Revenue Trends: Causes and Possible Solutions" (with William F. Fox), The National Tax Journal, September 2002, pp. 491-508.

Updated:   August 02, 2007