John L. Mikesell

Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

1315 East Tenth Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

24

DOWNLOADS

476

CITATIONS
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Top 39,947

in Total Papers Citations

12

Scholarly Papers (24)

1.

State Revenue Forecasts and Political Acceptance: The Value of Consensus Forecasting in the Budget Process

Indiana University, Bloomington School of Public & Environmental Affairs Research Paper No. 2013-04-01
Number of pages: 36 Posted: 21 Apr 2013 Last Revised: 19 Nov 2013
John L. Mikesell and Justin M. Ross
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University - School of Public & Environmental Affairs
Downloads 166 (178,343)

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Revenue Forecasting, State Budget Process

2.

The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment

Number of pages: 40 Posted: 05 Jul 2014 Last Revised: 20 Jan 2017
John L. Mikesell and Justin M. Ross
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University - School of Public & Environmental Affairs
Downloads 94 (274,390)

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capital tax, sales tax, tax incidence

3.

Book Review

Public Budgeting and Finance, Vol. 22, pp. 132-133, 2002
Number of pages: 2 Posted: 20 Mar 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 34 (446,507)
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4.

Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States

Public Budgeting and Finance, Vol. 22, pp. 34-51, 2002
Number of pages: 18 Posted: 20 Feb 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 32 (455,282)
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5.

Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles

Public Budgeting & Finance, Vol. 25, No. 4S, pp. 99-126, December 2005
Number of pages: 28 Posted: 29 Dec 2005
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 29 (469,495)
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6.

Sales Taxation of Business Inputs: Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services

State Tax Notes, Vol. 35, No. 7, February 14, 2005
Number of pages: 27 Posted: 11 Feb 2005 Last Revised: 20 Dec 2016
Ernst & Young LLP, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), Tax Sage Network and Ernst & Young - Quantitative Economics and Statistics Group
Downloads 28 (474,486)
Citation 1

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sales tax, business tax, tax on services

7.

After Wayfair: What Are State Use Taxes Worth?

Number of pages: 24 Posted: 13 Jun 2019
John L. Mikesell and Justin M. Ross
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University - School of Public & Environmental Affairs
Downloads 21 (513,089)

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sales and use tax, e-commerce, nexus

8.

Developing Options for the Administration of Local Taxes: An International Review

Public Budgeting & Finance, Vol. 27, No. 1, pp. 41-68, Spring 2007
Number of pages: 28 Posted: 08 Feb 2007
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 15 (548,013)
Citation 1
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9.

Book Reviews

Public Budgeting & Finance, Vol. 17, pp. 105-108, March 1997
Number of pages: 4 Posted: 29 Dec 2003
John L. Mikesell and C.F. Larry Heimann
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and affiliation not provided to SSRN
Downloads 15 (548,013)
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10.

Book Reviews

Public Budgeting & Finance, Vol. 18, pp. 122-127, December 1998
Number of pages: 6 Posted: 14 Jan 2004
William R. Voorhees and John L. Mikesell
Arizona State University (ASU) - School of Public Affairs and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 14 (554,081)
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11.

Introduction: A Quarter Century of Public Budgeting & Finance

Public Budgeting & Finance, Vol. 25, No. 4S, pp. 1-2, December 2005
Number of pages: 2 Posted: 03 Jan 2006
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 13 (559,995)
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12.

Changing the Federal Tax Philosophy: A National Value-Added Tax or Retail Sales Tax?

Public Budgeting & Finance, Vol. 18, pp. 53-68, June 1998
Number of pages: 16 Posted: 23 Dec 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 13 (559,995)
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13.

Revenue Estimation/Scoring by States: An Overview of Experience and Current Practices with Particular Attention to the Role of Dynamic Methods

Public Budgeting & Finance, Vol. 32, Issue 2, pp. 1-24, 2012
Number of pages: 24 Posted: 03 Apr 2017
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 1 (648,295)
Citation 1
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14.

Misconceptions About Value‐Added and Retail Sales Taxes: Are They Barriers to Sensible Tax Policy?

Public Budgeting & Finance, Vol. 34, Issue 2, pp. 1-23, 2014
Number of pages: 23 Posted: 05 Jun 2014
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 1 (648,295)
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15.

Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981–2003

Publius: The Journal of Federalism, Vol. 37, Issue 4, pp. 532-550, 2007
Posted: 18 Aug 2009
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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16.

State Sales Taxes in Fiscal 2007: More Slow Growth

State Tax Notes, Vol. 48, No. 8, 2008
Posted: 22 May 2008
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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17.

The Effect of Property Tax Systems on Household Property Tax Burdens

State Tax Notes, Vol. 47, No. 7, February 18, 2008
Posted: 15 Feb 2008
John L. Mikesell and Daniel R. Mullins
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and American University - School of Public and Environmental Affairs

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18.

State Sales Taxes in Fiscal 2006: Adding Diversity to the National Revenue Portfolio

State Tax Notes, Vol. 45, No. 10, September 3, 2007
Posted: 04 Sep 2007
John L. Mikesell and Liucija Birskyte
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Indiana University Bloomington

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19.

State Sales Taxes in Fiscal 2004: Capturing Proceeds from a Stronger Economy

State Tax Notes, Vol. 38, No. 10, November 28, 2005
Posted: 25 Nov 2005
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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20.

State General Sales Taxes in Fiscal 2002: The Recession Ends, But Revenues Show Little Recovery

State Tax Notes, Vol. 30, No. 7, November 10, 2003
Posted: 06 Nov 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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21.

The Structure and Role of Vendors' Discounts in State Sales Tax Systems

State Tax Notes, Vol. 29, No. 10, September 8, 2003
Posted: 06 Sep 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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22.

State Retail Sales Taxes, 1999-2001: The Recession Hits

State Tax Notes, Vol. 27, No. 6, February 10, 2003
Posted: 06 Feb 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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23.

Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?

National Tax Journal, Vol. 54, No. 3, pp. 557-67, September 2001
Posted: 08 Jan 2002
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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24.

Remote Vendors and American Sales and Use Taxation: The Balance between Fixing the Problem and Fixing the Tax

National Tax Journal, Vol. 53, No. 4, December 2000
Posted: 22 Jun 2001
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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