Project Director: 

Bethany P. Paquin, Senior Research Analyst
Lincoln Institute of Land Policy

General Content Editor:

Daphne A. Kenyon, Ph.D., Resident Fellow in Tax Policy
Lincoln Institute of Land Policy

Project Assistants:

Alannah Shute, Research Assistant
Lincoln Institute of Land Policy

Sydney Zelinka, Program and Research Assistant
Lincoln Institute of Land Policy

State Content Contributors by State:

ALABAMA

Ira W. Harvey
Consultant

ALASKA

Daphne A. Kenyon
Lincoln Institute of Land Policy

Marty McGee
State of Alaska 

ARIZONA

Jeffrey Chapman 
Arizona State University (Emeritus)

ARKANSAS

Gary Ritter
University of Arkansas

CALIFORNIA

Terri Sexton
California State University Sacramento               

COLORADO

Phyllis Resnick
Colorado State University

CONNECTICUT

Jeffrey Cohen
University of Connecticut

DELAWARE

Eleanor D. Craig 
University of Delaware (Emeritus)

DISTRICT OF COLUMBIA

Michael Bell
George Washington University

FLORIDA

Bethany P. Paquin
Lincoln Institute of Land Policy

Kurt Wenner
Florida Tax Watch

GEORGIA

Robert D. Buschman
Georgia State University       

HAWAII

James Mak
University of Hawaii 

IDAHO

Alan S. Dornfest
Idaho State Tax Commission 

ILLINOIS

Richard F. Dye 
University of Illinois (Emeritus)

INDIANA

Justin Ross
Indiana University Bloomington

IOWA

Phuong Nguyen-Hoang
University of Iowa

KANSAS

W. Bartley Hildreth
Georgia State University

KENTUCKY

David Agrawal
University of Kentucky

LOUISIANA

Dan Teles
Urban Institute

MAINE

Joel Johnson
Abilis Solutions Corp.

MARYLAND

Ken Coriale
University of Maryland

MASSACHUSETTS

Jane Malme
Consultant

MICHIGAN

Ronald C. Fisher
Michigan State University

MINNESOTA

Mark Haveman
Minnesota Center for Fiscal Excellence

MISSISSIPPI

Joseph “Dallas” Breen
Mississippi State University

Joe B. Young
Mississippi State University

MISSOURI

Brian Dabson
University of North Carolina School of Law

MONTANA

Eric Dale
Montana Department of Revenue

NEBRASKA

John E. Anderson
University of Nebraska

NEVADA

Mehmet S. Tosun
University of Nevada Reno

NEW HAMPSHIRE

Richard W. England
University of New Hampshire (Emeritus)

Daphne A. Kenyon
Lincoln Institute of Land Policy

Bethany P. Paquin
Lincoln Institute of Land Policy

NEW JERSEY

Mark H. Pfeiffer
Rutgers University

NEW MEXICO

Richard Anklam
New Mexico Tax Research Institute

NEW YORK

John M. Yinger
Syracuse University              

NORTH CAROLINA

Stephen Billings
University of North Carolina at Charlotte

NORTH DAKOTA

Rod Backman
Covenant Consulting Group

OHIO

Bree J. Lang
University of California, Riverside

OKLAHOMA

Gregory Burge
University of Oklahoma

OREGON

Jonathan Rork
Reed College

PENNSYLVANIA

Zhou Yang
Robert Morris University

RHODE ISLAND

Ryan Mulcahey
Rhode Island Department of Environmental Management           

SOUTH CAROLINA

Laura Ullrich
Federal Reserve Bank of Richmond           

SOUTH DAKOTA

Ray Ring
University of South Dakota (Emeritus)

TENNESSEE

Nathan Murray
Oak Ridge Associated Universities

TEXAS

Seth Giertz
University of Texas at Dallas

UNITED STATES

Bethany P. Paquin
Lincoln Institute of Land Policy

Daphne A. Kenyon
Lincoln Institute of Land Policy

UTAH

Gary Cornia
Brigham Young University

VERMONT

Kieran Killeen
University of Vermont

Elizabeth Howes
Northeast Bank

VIRGINIA

Andrew Hayashi
University of Virginia School of Law

WASHINGTON

Olha Krupa
Seattle University

WEST VIRGINIA

Amanda Ross
University of Alabama

WISCONSIN

Andrew Reschovsky
University of Wisconsin-Madison (Emeritus)

WYOMING

Bethany P. Paquin
Lincoln Institute of Land Policy

Buck McVeigh
Office of Governor Mark Gordon