John L. Mikesell

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

1315 East Tenth Street

Bloomington, IN 47405

United States

SCHOLARLY PAPERS

27

DOWNLOADS

647

SSRN CITATIONS
Rank 35,494

SSRN RANKINGS

Top 35,494

in Total Papers Citations

13

CROSSREF CITATIONS

9

Scholarly Papers (27)

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 183 (197,479)
Citation 1

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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 105 (305,187)
Citation 1

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capital tax, sales tax, tax incidence

3.

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 72 (384,332)
Citation 1

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sales and use tax, e-commerce, nexus

4.

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 55 (440,347)
Citation 1

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sales tax, business tax, tax on services

5.

Book Review

Number of pages: 2 Posted: 20 Mar 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 34 (530,763)
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6.

Can the Federal Budget Process Promote Fiscal Sustainability? Evidence from Synthetic Control Using Lasso

Number of pages: 32 Posted: 31 Dec 2019
Denvil Duncan, Justin M. Ross and John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA), Indiana University - School of Public & Environmental Affairs and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 32 (541,121)
Citation 1

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federal budget, budget process

7.

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

Number of pages: 18 Posted: 20 Feb 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 32 (541,121)
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8.

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 (557,517)
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9.

Corruption and Tax Structure in American States

Number of pages: 30 Posted: 23 Sep 2020
Cheol Liu and John L. Mikesell
KDI School of Public Policy and Management and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 19 (621,773)
Citation 5

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10.

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 (649,801)
Citation 1
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11.

Book Reviews

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 (649,801)
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12.

Corruption and Public Pension Underfunding

KDI School of Pub Policy & Management Paper Forthcoming
Number of pages: 36 Posted: 12 Feb 2021
Cheol Liu, John L. Mikesell and Tima T. Moldogaziev
KDI School of Public Policy and Management, Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) and Pennsylvania State University
Downloads 14 (657,014)

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13.

Book Reviews

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 (657,014)
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14.

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 (664,426)
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15.

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

Number of pages: 16 Posted: 23 Dec 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 13 (664,426)
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16.

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 (763,533)
Citation 1
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17.

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 (763,533)
Citation 1
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18.

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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19.

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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20.

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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21.

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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22.

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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23.

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

Posted: 06 Nov 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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24.

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

Posted: 06 Sep 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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25.

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

Posted: 06 Feb 2003
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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26.

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

Posted: 08 Jan 2002
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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27.

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

Posted: 22 Jun 2001
John L. Mikesell
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

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