DEGREES

Ph.D. – The University of Tennessee (2000)

Major: Business Administration –Accounting

Minor: Tax/Public Finance

M.T. – The University of Denver College of Law

Major: Taxation

B.B.A. – Southern Methodist University

Major: Accounting

PROFESSIONAL AFFILIATIONS AND CERTIFICATIONS:

CPA, 1990, Georgia

American Accounting Association

American Taxation Association

National Tax Association

Tennessee Society of CPAs

Beta Gamma Sigma

Beta Alpha Psi

PROFESSIONAL EXPERIENCE

2005-present Assistant Professor, The University of Tennessee

2000-2005 Assistant Professor of Accounting, University of North Carolina-Wilmington

1996-2000 Teaching and Research Assistant, The University of Tennessee

1995-1996 Tax Manager, Novinger, Ball, and Zivi, Knoxville, TN

1992-1995 Tax Manager, Channel One Communications Corp. (formerly Whittle Communications L.P.), Knoxville, TN

1988-1992 Staff and Senior Tax Accountant, KPMG Peak Marwick, Atlanta, GA

PUBLICATIONS:

“Lending a Helping Hand: Two Governments Can Work Together,” with Harley Duncan, National Tax Journal, Vol. LX (September 2007): 663-679.

“Emerging State Business Tax Policy: More of the Same or Fundamental Change?” (with William F. Fox and Mathew N. Murray), State Tax Notes, Vol. 44 No. 6 (May 7, 2007): 393-405.

“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): 45-63.

“Thinking About A New Convention Center? Think Very Carefully,” (with William F. Fox and Daniel Murphy), State Tax Notes, Vol. 43, No. 7 (February 19, 2007): 469-475.

“How Broad Should State Sales Tax Bases Be? A Review of the Empirical Literature (with William F. Fox), State Tax Notes (15^th Anniversary Edition), September 4, 2006: 639-646.

“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): 497-511.

“State Tax Amnesties: Are They for You?” Executive’s Tax and Management Report, Vol 69, Issue 8 (August 2006): 7-9.

“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?” (William F. Fox), Public Finance Review ( 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): 431-439.

“State Tax Collections are Threatened by Eroding Tax Bases” (with William F. Fox), The Book of the States, The Council of State Governments, Lexington, KY (2005): 411-416.

“Throwback Rules, Multistate Corporations,” Encyclopedia of Taxation and Tax Policy, edited by Joseph Cordes, Robert Ebel and Jane Gravelle, Urban Institute Press (2005): 436-437.

“College Savings Plans” (with Raquel Alexander), Encyclopedia of Taxation and Tax Policy, edited by Joseph Cordes, Robert Ebel and Jane Gravelle, Urban Institute Press (2005): 59-60.

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

“§529 College Savings Plan Essentials,” (with Raquel Alexander), Executive’s Tax and Management Report (February 2005): 6-8.

“Estate Planning Basics” (with Katie Hanson and Randall Hanson), The CPA Journal (September 2004): 52-54.

“Corporate Tax Avoidance Strategies and States’ Efforts to Prevent Abuses,” Journal of MultiState Taxation and Incentives (May 2004): 6-17, 46-48.

“Local Sales Tax Competition and the Effect on County Governments’ Tax Rates and Tax Bases,” Journal of the American Taxation Association (Spring 2004): 43-61.

“Taxation of Damages from Securities Related Lawsuits” (with James Smith, and Randall Hanson, Tax Advisor (April 2004): 224-228.

“Subnational Taxing Options: Which is Preferred, A Retail Sales Tax or A VAT?” (with William F. Fox), Journal of State Taxation (Winter 2003):1 – 22. Also published in State Tax Notes (March 10, 2003): 875-884.

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

“Sales Tax Nexus and Remote Vendors” (with Debra S. Callihan, Lisa Church, and Katrina Mantzke), State Tax Notes (September 23, 2002): 949-956.

“Issues in the Design and Implementation of Production and Consumption VATs for the American States” (with William F. Fox and Matthew N. Murray), State Tax Notes (January 21, 2002): 205-212. Also published in the 2001 Proceedings of The National Tax Association: 188-194.

“Taxing E-Commerce: Neutral Taxation Is Best for Industry and the Economy” (with William F. Fox), Quarterly Journal of Electronic Commerce (August 2000): 139-150.

PROCEEDINGS AND OTHER:

“Supreme Court Rules That Investment Advisory Fees for Trusts Are Subject to the 2% Floor,” AICPA Tax Insider, forthcoming.

“Federal Tax Legislative Changes and State Conformity” (with Ann Watts), 2007 Proceedings of The National Tax Association (2007), forthcoming.

“Saving for College?” AICPA Tax Insider (December 13, 2007).

“Misconceptions About 529 College Savings Plans,” AICPA Tax Insider (September 13, 2007).

“An Analysis of Individual Investors Response to New 529 College Savings Plans’ Disclosures,” (with Raquel Alexander). 2006 Proceedings of The National Tax Association: 378-384.

“The Multistate Voluntary Compliance Program Aids Both Taxpayers and States,” AICPA Tax Insider (June 28, 2007).

“Applying Modern Accounting Rules to the Federal Government,” The Tennessean (Invited Editorial), (June 12, 2007): A8.

“Follow the Money: Factors Influencing Investors’ Choice of State-Sponsored §529 College Savings Plans,” (with Raquel Alexander), 2004 Proceedings of The National Tax Association (2004): 434-439.

“Putting Connecticut into Context, written for Shaping State and Local Tax Reform,” written for the Institute for Municipal and Regional Policy at Central Connecticut State University, (September 2004).

“The Streamlined Sales Tax Project and Hawaii,” in the report of the 2001-2003 Hawaii Tax Review Commission (December 6, 2002): 46-53.

“Tax Competition Among Local Jurisdictions: Changes in Sales Tax Rates of Tennessee Counties,” 2000 Proceedings of The National Tax Association (2000): 286-290. Abstract published in Journal of the American Taxation Association (Fall 2002) 117-118.

“Sub-National VAT or Retail Sales Tax: What is Tax Policy’s Panacea?” (with William F. Fox), 1999 Proceedings of The National Tax Association (1999): 294-301.

WORKING PAPERS AND WORKS IN PROGRESS:

“The SSTP and Technology: Implications for the Future of the Sales Tax,” with William Fox and Mathew Murray

“Alpha Fees with Beta Returns: An Analysis of 529 College Savings Plans,” with Raquel Alexander.

“State Conformity to U.S. Federal Provisions and the Impact on State Revenue,” with Ann Watts.

“Horizontal Sales Tax Competition: The Influence of Size and Location on County Responses to Their Neighbors,” with Beth Howard.

CBER RESEARCH PROJECTS AND REPORTS:

An Evaluation of Financial Data Reported by Tennessee Child Care Centers

Department of Human Services (DHS), FY 2003, 2004

We collect and assess financial reporting information by child care centers so that DHS may draw conclusions about the quality of care and the presence or absence of fraud.

Survey instrument was revised in June 2006 (for the FY 2005 survey).

Economic and Financial Issues of the Proposed Music City Center

Mayor’s Office, City of Nashville, 2006

Outsourcing in State and Local Governments: A Literature Review and a Report on Best Practices

Nashville-Davidson County Metropolitan Government, Office of Metropolitan Social Services, 2006.

An Examination of Customer Satisfaction in the Tennessee BEST 529 College Savings Plan

State of Tennessee Treasury Department, 2006

Child Care in Tennessee

Tennessee General Assembly, 2007

SCHOLARLY PRESENTATIONS:

“State Conformity: Factors that Influence States’ Decisions to Decouple from U.S. Federal Tax Provisions”

National Tax Association 100^th Annual Conference, Columbus, OH, November 2007.

“The SSTP and Technology: Implications for the Future of the Sales

Prepared for the Technology, Privacy and the Future of Taxation Conference, Sponsored by the University of Michigan and ATPI, Washington DC, October 2007.

“The State Corporate Income Tax: Current Trends and States’ Responses.” Federation of Tax Administrators Revenue Estimation and Tax Research Conference. Raleigh, NC, September, 2007.

“Road to Excellence: Customer Satisfaction Surveys”

National Association of State Treasurers Issues Conference, New York, July 2007.

“Lending a Helping Hand: Two Governments Can Work Together”

National Tax Association’s Spring Symposium, Washington DC, May 2007.

“Emerging State Business Tax Policy: More of the Same or Fundamental Change?”

Federal Reserve Bank of Chicago, Chicago, IL, April 2007.

Urban Institute, Washington DC, March 2007.

“Tax Incentives and Saving for Education”

TVA Office of the Inspector General, Knoxville, TN, March 2007

“Alpha Fees with Beta Returns: An Analysis of Individual Investors Response to Disclosures of

Taxes and Returns in 529 College Savings Plans”

The University of Kansas AIS Workshop, Lawrence, KS, January 2007.

National Tax Association 99^th Annual Conference, Boston, Massachusetts, November 2006.

American Accounting Association Annual Meeting, Chicago, IL, August 2007.

The University of Central Florida, Orlando, FL, January 2008.

“The State of the State Corporate Income Tax”

National Tax Association 97^th Annual Conference, discussant - plenary session, Minneapolis, November 2004.

“State Tax Update”

Nortel Networks, Raleigh, November 2004.

“Corporate Tax Revenue Trends”

Southern Legislative Conference, Naples, FL, November 2004.

“State Sponsored §529 Plans: The Influence of Tax and Non-Tax Factors on Investors’ Choice”

American Taxation Association, JATA Conference, March 2005.

National Tax Association Annual Meeting, Minneapolis, November 2004.

UNCW MSA Advisory Board, Wilmington, November 2004.

UNCW Department of Accounting and Business Law, Wilmington, October 2004.

UNCW Executive Advisory Board, Wilmington, September 2004.

“Putting Connecticut into Context”

Central Connecticut State University Municipal and Regional Policy Institute, New Britain, CT, September 2004.

“Tax Avoidance Strategies for MultiState Businesses”

North Carolina Society of Accountants Fall Professional Accounting Seminar, Wilmington, September, 2004.

“§529 Plans”

North Carolina Society of Accountants Fall Professional Accounting Seminar, Wilmington, September, 2004

“How Should a Tax on MultiState Businesses Be Structured?”

National Tax Association State Tax Program, Washington DC, May 2004.

Federal Reserve Bank, Chicago, September 2004.

“Economic Perspectives on State and Local Taxes”

Lincoln Institute of Land Policy, Boston, May 2004.

“Corporate Tax Avoidance Schemes and Solutions”

National Tax Association 96^th Annual Conference, Chicago, November 2003.

“The Property Tax as a Fiscal Lifeline”

International Association of Assessing Officers 69^th Annual Conference, Nashville, September 2003.

“Tax Incentives and Business Location”

Arizona State University and the Lincoln Institute of Land Policy, Phoenix, March 2003.

“Does the Advent of LLCs Explain Declining State Corporate Tax Revenues?”

American Taxation Association’s Mid-Year Meeting, St. Petersburg, FL, March 2003

National Tax Association 95^th Annual Conference, Orlando, November 2002.

University of Tennessee, Department of Accounting and Business Law, Research Seminar Series, Knoxville, March 2002.

UNCW, Department of Accounting and Business Law, March 2002.

“State Corporate Tax Revenue Trends: Causes and Possible Solutions”

National Tax Association 32^nd Annual Spring Symposium, Washington DC, May 2002.

“Do Neighbors Matter? A Case Study on Border Effects in Local Tax Structures”

National Tax Association 94th Annual Conference, Baltimore, November 2001.

“Issues in the Design and Implementation of Production and Consumption VATs for the American States”

National Tax Association 94th Annual Conference, Baltimore, November 2001.

“Teaching and Research Issues”

Southeast American Accounting Association Conference Discussant, Tampa, April 2001.

“Tax Competition and the Effect on Local Governments Tax Instruments”

National Tax Association 93^rd Annual Conference, Santa Fe, November 2000.

Southeast American Accounting Association Conference, Tampa, April 2001.

Western Economic Association Conference, San Francisco, July 2001.

“What if There is a National Sales Tax?”

National Tax Association 92^nd Annual Conference, Atlanta, October 1999.

COURSES TAUGHT:

Corporate and Partnership Taxation (graduate)

Principles of Financial Accounting

Principles of Managerial Accounting

Survey of Income Tax

Tax Research and Investment Strategy (graduate)

Tax Research, Tax Practice and Procedure (graduate)

Taxation of Business Entities

Taxation of Individuals

AWARDS:

Dixon Hughes PLLC Academic Promise Award, Fall 2007

Named Impact Professor - University of North Carolina-Wilmington

Fall 2002, 2003, 2004

Spring 2003, 2004, 2005

RESEARCH GRANTS:

Smith Richardson Foundation $50,000 (September 1, 2007)

(with Bill Fox, Matt Murray and Don Bruce)

University of North Carolina-Wilmington

Cameron School of Business $4,800 (Summer 2003, 2004)

PROFESSIONAL ACTIVITIES:

Interviews:

Interview with Emily Bregel, Chattanooga Times (January 2, 2007) regarding 529 college savings plans.

Interview with, David Cass, Tennesseean (September 15, 2006) regarding the Nashville Music City Center.

Television segment on WWAY (November 29, 2004) to discuss the 2004 tax legislation.

Interviews with Kathy Chow, Dow Jones (November 22, 2004) , Jane Stancil, Raleigh News and Observer (November 9, 2004), and Sam Scott, Wilmington Star News (November 9, 2001), regarding 529 college savings plans.

Interview with David Ranni, Raleigh News and Observer, April 20, 2004 regarding North Carolina corporate income taxes and avoidance schemes.

Interview with Jesse Eisenger, Wall Street Journal, November 5, 2001 regarding the accounting practices used by Elan Corporation.

Invited Conference Participant:

Ernst and Young Tax Faculty Symposium, 2006, 2007.

Deloitte Tax Faculty Symposium, 2006.

PricewaterhouseCoopers Tax Colloquium, 2004, 2005, 2006, 2007.

Pricewaterhouse Coopers University, 2007

Lincoln Institute of Land Policy, The Economics of Conservation Easements, 2006.

Lincoln Institute of Land Policy, Land Policies for Urban Development, 2006.

Consulting / Other:

State of Hawaii Consulting Project regarding the Streamlined Sales Tax Project, 2002

World Bank Consulting Project, Bosnia, 1998

Governor’s School, University of Tennessee, 1999

Maintain over 40 hours per year of continuing professional education since 1989.

SERVICE

Service to the University of Tennessee

Service to the University

CBER Reports and Projects:

■ An Evaluation of Financial Data Reported by Tennessee Child Care Centers,

Department of Human Services (DHS), FY 2003, 2004, 2005

■ Outsourcing in State and Local Governments: A Literature Review and a Report on Best Practices

Nashville-Davidson County Metropolitan Government, Office of Metropolitan Social Services, 2006.

■ Financial and Economic Issues of the Proposed Nashville Music City Center

City of Nashville, 2006.

■ An Examination of Customer Satisfaction in the Tennessee BEST 529 College Savings Plan

State of Tennessee Treasury Department, 2006

■ Child Care in Tennessee

Tennessee General Assembly, 2007

Honor’s Thesis Advisor

■Sharon Bonanno, Language and World Business (2007-current)

Service to the College of Business Administration (CBA)

Department of Accounting and Information Management

■ Ph.D. Program and Research Committee, 2006-current

■ Research on Human Subjects Committee, 2007-current

■ Committee to Attract Outstanding Students to the Major, 2006-2007

Dissertation Committees

■ Brian Hill, Economics, 2006

■ Mary Beth Howard, Accounting, 2007

Service to the University of North Carolina Wilmington

Service to the University of North Carolina Wilmington

■ Thesis Committee for MaryAnn Duncan (English), 2001

Service to the Cameron School of Business (CSB)

■ CSB Tenure and Promotion Task Force, 2004-2005

■ CSB Undergraduate Curriculum Committee, 2003-2005

■ CSB Academic Advisor for 24-28 students, 2000-2005

■ Masters of Science in Accounting (MSA) Committee, 2001-2005

■ Information Resource Committee, 2000-2001

Service to the Department of Accounting and Business Law (ABL)

■ ABL Undergraduate Recruiting and Curriculum Committee, 2000-2001

■ ABL Search Chair, Tax Position, 2004-2005

■ Beta Alpha Psi Graduate Student Paper with Jill Gehling titled, “Innovations in Public Finance through Fundamental Tax Reform,” Prepared for the Beta Alpha Psi Graduate Case Seminar, Minneapolis, MN, October 2002.

Service to the Profession

Service to Other Universities

■ Dissertation Committee for Amy Hageman, University of Central Florida

Service to the American Institute for CPAs

■ Contributing Writer for the AICPA Tax Insider, June 2007-Current

Service to the American Accounting Association

■ Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment,” discussant at AAA meeting, San Francisco, August 2005.

■ Teaching and Research Issues, discussant at Southeast AAA Conference, Tampa, April 2001.

■ Teaching and Curriculum Section Reviewer for Annual Meeting, 2000-2001

■ Southeast AAA Program Committee, 2000-2001

■ Southeast AAA Paper Reviewer, 2000-2001

Service to the American Taxation Association

■ AAA Annual Meeting Paper Reviewer, 2007-2008

■ AAA Annual Meeting Planning Committee, 2007-2008

■ JATA Conference Planning Committee, 2007-2008

■ Mid-Year Planning Committee, 2007-2008

■ Nominations Committee, 2006-2007

■ Tax Policy Oversight Committee, Chair, 2005-2006

■ New Faculty Concerns Committee, 2002-2006

■ Reviewer for Annual Meeting, 2004-2005

National Tax Association

■ Board Member, 2006-Current

■ State and Local Spring Symposium Program Chair, 2007

■ Holland Award Committee, 2007

■ Annual Meeting Program Committee, 2006, 2007

■ “Small Business Utilization of Recent Depreciation Stimulus”

National Tax Association 98^th Annual Conference, discussant, Miami, November 2005.

■ “The State of the State Corporate Income Tax”

National Tax Association 97^th Annual Conference, discussant – plenary session, Minneapolis, November 2006.

Academic Review Service

■ Ad hoc reviewer for the following journals:

■ National Tax Journal, 2003-2006

■ Journal of the American Taxation Association, 2005-2007

■ Public Finance Review, 2005-2006

■ Social Science Quarterly, 2005

Projects for the Profession

■ Reviewed revenue estimates regarding H.R. 3220 legislation for the MultiState Tax Commission, September 2004.

Service to the Public

■ John O’Connor Senior Center, “Last Minute Tax Advice,” April 12, 2006.

■ Volunteer Income Tax Assistance Program, UNCW organizer (2000-2001) and co- organizer (2001-2004). Number one site in the state in 2003 with over 300 tax returns and 30 student volunteers.

■ Celebrate the Arts Festival Board, Treasurer, 2002-2005

DEGREES

PROFESSIONAL EXPERIENCE

“How Broad Should State Sales Tax Bases Be? A Review of the Empirical Literature (with William F. Fox), State Tax Notes (15th Anniversary Edition), September 4, 2006: 639-646.

“How Broad Should State Sales Tax Bases Be? A Review of the Empirical Literature (with William F. Fox), State Tax Notes (15^th Anniversary Edition), September 4, 2006: 639-646.