Sarah E. Larson. School of Public and Environmental Affairs

Transcription

1 Sarah E. Larson School of Public & Environmental Affairs, IUPUI Indianapolis, IN Phone: (317) Webpage: Education Ph.D. Joint Degree in Public Policy, Indiana University, July 2014 DISSERTATION: A Case of Rational Irrationality: Evidence of Expressive Interest Bias in State E-Commerce Sales and Use Tax Legislation COMMITTEE: Justin Ross (Advisor), Edward Carmines, Denvil Duncan, Michael McGinnis, and John L. Mikesell M.S. Statistical Science, Indiana University, June 2014 M.P.A. Public Affairs, Indiana University, December 2009 Concentrations: Public Policy Analysis, Public Financial Administration B.A. Political Science (Cum Laude), Miami University, May 2007 Minor: Spanish Academic Positions Political Economy and Environmental Research (PEER) Fellow Visiting Assistant Professor August 2014-Present Indiana University Purdue University Indianapolis (IUPUI) Associate Instructor August 2010-July 2014 Indiana University Bloomington Research Interests Public policy, public choice theory, financial management, state and local public finance, statistical methodology. Academic Publications Peer Reviewed Are Surveys of Experts Unbiased? Evidence from College Football Rankings (w/justin Ross and Chad Wall). Contemporary Economic Policy 50(4): DOI: /j x

2 Page 2 Policy Reports Indiana University Public Policy Institute, (2014). Fiscal Benchmarking for Indiana s Local Governments: Comprehensive Report for Counties, Townships and Cities and Towns. Indiana University Public Policy Institute, (2014). Fiscal Benchmarking for Indiana s Local Governments: Indiana s Approach to Fiscal Benchmarking. Under Review Larson, S.E. (2015) Simply a Case of Expressive Interests? Evidence from State E-Commerce Sales and Use Tax Legislation. Working Papers Simply an Equity-Efficiency Tradeoff? Passage of Online Sales and Use Tax Legislation. Sarah E. Larson Through a novel identification of relative sales and use tax efficiency, this research tests the applicability of the efficiency/equity dichotomy towards explaining the passage and speed of enforcement of online sales and use tax policies. Planned submission for review April Politically Rational Behavior in Policy Reform: Evidence from Online Sales and Use Tax Legislation. Sarah E. Larson This article seeks to test the applicability of a rational behavioral model of tax structure (Hettich and Winer 1984, Hettich and Winer 1988) towards the passage of online sales and use tax legislation. Planned submission for review June Taxing Girl Scout Cookies while Exempting Jazz in the Woods: An Empirical Analysis of State Sales Taxation of Nonprofits Sarah E Larson & Kellie McGivern-Bohan Through a unique coding of tax-exemption of sales made by nonprofit organizations among the various states supplemented with content analysis of the various laws, this research tests the applicability of expressive interests bias towards explaining the varying degree of policies on nonprofit remittance of sales taxes. Planned submission for review July The Taxman Cometh for Charities: State Sales Taxation of Nonprofits as a Basis of Revenue. Sarah E Larson & Kellie McGivern-Bohan Through a unique coding of tax-exemption of sales made by nonprofit organizations among the various states, this research tests the applicability of economic dependency theory towards explaining the varying degree of policies on nonprofit remittance of sales taxes.

3 The Effects of Polarization on the Representation of Women Across State Legislatures. Nichole Bauer & Sarah Larson. Employing a panel of state legislative characteristics, the research shows that female candidates fare worst in states with more partisan divisiveness; therefore, polarization decreases the descriptive representation of state legislatures. Sarah Larson Page 3 Academic Presentations Symbolic Gesture or Revenue Generator? Evidence from State E-Commerce Sales and Use Tax Legislation. Association of Private Enterprise Education Annual Conference Taxing Girl Scout Cookies while Exempting Jazz in the Woods. (With Kellie McGiverin-Bohan) Public Choice Society 52 nd Annual Conference When the Tax Man Cometh: The Impact of Sales Tax Policy on Nonprofit Density and Service Provision. (With Kellie McGiverin-Bohan) Association for Public Policy Analysis & Management 2014 Fall Research Conference The Taxman Cometh for Charities: State Sales Taxation of Nonprofits as a Basis of Revenue. (With Kellie McGivern- Bohan) Association for Budgeting and Financial Management 26 th Annual Conference: Fiscal Sustainability in Hard Times Conflicting Theories of Democratic Reform: Evidence from State E-Commerce Tax Reform. National Tax Association 106 th Annual Conference on Taxation Conflicting Theories of Democratic Reform: Evidence from State E-Commerce Tax Reform. Association for Budgeting and Finance Management 25 th Annual Conference Polarization and the Power Suit: Polarization and the Descriptive Representation of Female Candidates. (With Nichole Bauer) Annual Meeting of the Midwest Political Science Association Navigating the Amazon: What Determines Agreements Between State Governments and Online Retailors. Annual Meeting of the Midwest Political Science Association April 2015 March 2015 November 2014 October 2014 November 2013 October 2013 April 2013 April 2013

4 Page 4 Navigating the Amazon: What Determines Agreements Between State Governments and Amazon.com? National Tax Association 105 th Annual Conference on Taxation Is There Crowd Wisdom in the Judgment of Experts? Evidence from College Football Polls. Association of Private Enterprise Education Annual Conference Is There Crowd Wisdom in the Judgment of Experts? Evidence from College Football Polls. Association of SPEA PhD Students Annual Conference November 2012 April 2010 April 2010 Professional Experience Senior Graduate Research Assistant, Fiscal Benchmarking Project, Indiana University Public Policy Institute Production and management of database containing all receipts and disbursements for all levels of government for the state of Indiana Produce policy reports on fiscal health of various levels of Indiana local government Graduate Intern, Indiana University Statistical Consulting Center Provided quantitative based consulting for Indiana University faculty and graduate students Consulted on grant and dissertation research August 2012-May 2014 January-May 2013 Graduate Research Assistant, Dr. Justin Ross January May 2010 Editorial Assistant of Public Budgeting and Finance, Dr. John Mikesell Research Intern, Tax Foundation Provided research assistance towards production of annual publications, such as facts and figures Authored numerous blog posts on timely tax issues August-December 2009 May-July 2008

5 Page 5 Teaching Experience Indiana University Purdue University Indianapolis, K300: Statistical Techniques (Instructor Rating: 4.7/5), V371: Financial Management, V550: How to Lie with Charts and Graphs Spring 2015, Fall 2014 Spring 2015 Spring 2015 Indiana University, Bloomington Instructor of Record, V372: Government Finance and Budgets (Average Instructor Rating: 4.33/5), K300: Statistical Techniques (Average Instructor Rating: 4.08/5) Summer 2014, Summer 2012, Spring 2012, Fall 2011, Summer 2011 Spring 2014, Spring 2012, Fall 2011, Spring 2011, Fall 2010 Teaching Assistant, K300: Statistical Techniques, Teaching Assistant, V506: Statistical Analysis for Effective Decision Making, Teaching Assistant Department of Political Science, Y102: International Political Controversies, Teaching Assistant Department of Political Science, Y100: American Political Controversies, Teaching Assistant Guest Lecturer, V666: Public Revenue Summer 2009, Summer 2010 Spring 2010 Spring 2009 Fall 2008 Spring 2014, Spring 2013, Spring 2012

6 Page 6 Invited Presentations Symbolic Gesture or Revenue Generator? Evidence from State E-Commerce Sales and Use Tax Legislation. University of Kentucky Martin School of Public Policy and Administration. April 8, 2015 Honors/Awards Best Paper in Public Finance, Association of SPEA PhD Students Annual Conference, March 2014 Young Scholars Program, Association of Private Enterprise Education, April 2010 Professional Development Reviewer, Eastern Economic Review Quantitative Advisor for a Dissertation, School of Public and Environmental Affairs, Bloomington Association of SPEA PhD students, Conference Chair Fall 2014-Spring 2015 Spring 2010 to Spring 2012 Workshop in Methods, Graduate Student Advisory Board Fall 2010 to Spring 2014 Affiliations/Memberships National Tax Association American Political Science Association Association of Private Enterprise Education Association for Public Policy Analysis and Management American Society for Public Administration Association for Budgeting and Financial Management

7 Page 7 References Denvil Duncan Indiana University 1315 East Tenth Street, Room 239 Bloomington, IN (812) duncande@indiana.edu John Mikesell Indiana University 1315 East Tenth Street, Room 235 Bloomington, IN (812) mikesell@indiana.edu Douglas Noonan Indiana University Purdue University Indianapolis 801 West Michigan Street, BS 4073 Indianapolis, IN (317) noonand@iupui.edu Justin Ross Indiana University 1315 East Tenth Street, Room 237 Bloomington, IN (812) justross@indiana.edu