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Dr. Murray holds a joint appointment with the Center for Business and Economic Research (CBER) and the Department of Economics at The University of Tennessee, Knoxville. He served as Department Head of Economics from 1997 to 2002. Currently, he is the Associate Director in CBER. His recent research has focused heavily on the sales tax, including compliance problems with the current state sales tax; the administration and compliance issues associated with a national retail sales tax; the optimal structure of the sales tax; the roles of the sales tax in influencing the location of retail trade; and the implications of telecommunications and electronic commerce for the existing state and local sales tax. Other research interests include tax evasion and tax avoidance, regional economic development and education.
Dr. Murray's work in CBER includes maintenance of the state econometric model and development of the monthly leading indicators for Tennessee and its major metro areas. He has worked closely with state and local governments on a wide range of public policy issues, including economic development incentives, economic/fiscal impact analysis, and education finance reform.
Dr. Murray is a member of the National Tax Association and the American Economics Association.
"What Factors Influence the Structure of the State Income Tax?" (with Jason Fletcher), Public Finance Review (forthcoming).
"Competition Over the Tax Base: The State Sales Tax" (with Jason Fletcher), Public Finance Review 34 (2006):258-281.
"Interstate Tax Uniformity and the Multistate Tax Commission" (with David Sjoquist and Bartley Hildreth), National Tax Journal LVIII (2005):575-590.
"How Should a Subnational Corporate Income Tax on Multistate Business Be Structured?" (with William F. Fox and LeAnn Luna), National Tax Journal LVIII (2005):139-159.
"Do Economic Effects Justify the Use of Fiscal Incentives?" (William F. Fox), Southern Economic Journal 71 (2004):78-92.
"Explaining Interjurisdictional Variations in Sales Tax Productivity" (with Richard Hawkins), Public Finance Review 32 (2004): 82-104.
"Tax Policy and Economic Development in Maine: A Survey of the Issues."
"Competition, Complexity and Constraints: The Evolving Nature of State and Local Tax Systems," prepared for the 95th Annual Conference on Taxation, National Tax Association, Orlando, Florida, November 2002, State Tax Notes (forthcoming). [Microsoft® Word version]
"Urban Malls, Tax Base Migration and State Intergovernmental Aid" (with Stanley Chervin and Kelly Edmiston), Public Finance Review, July 2000.
"The Sales Tax and Electronic Commerce: So What's New?" (with William F. Fox), National Tax Journal, (1997): 573-92.
"School Choice," (with Sally Wallace, Georgia State University), Public Finance Review, 25 (1997): 459-473.
"Administration and Compliance Aspects of a National Retail Sales Tax," National Tax Journal, (1997): 167-182.
"Intergovernmental Aspects of Growth and Stabilization Policy," (with William F. Fox, University of Tennessee), Intergovernmental Fiscal Relations, edited by Ron Fisher, Kluwer Press, 1997.
"Will Technology Break the Sales Tax's Back?" State Tax Notes, 12 (January 27, 1997): 273-280.
"Sales Tax Auditing and Compliance," National Tax Journal, 48(1995): 515-530.
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