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Draft:George Zodrow

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  • Comment: Likely to be notable. Avgeekamfot (talk) 13:03, 3 August 2026 (UTC)
  • Comment: Contains a large amount of cv style detail like complete employment history, publication lists and family information. Consider trimming routine content and focusing on most significant contributions, per WP:NOTCV. This seems to pass GNG to me. Accesscrawl (talk) 09:58, 3 August 2026 (UTC)

Dr. George R. Zodrow

George R. Zodrow, born June 5, 1950, in Brooklyn NY, is an American economist specializing in public economics. He is the Allyn R. and Gladys M. Cline Professor of Economics and Faculty Scholar, Center for Tax and Budget Policy, Baker Institute for Public Policy, at Rice University in Houston Texas, where he has taught since 1979.[1] He has also been an International Research Fellow at the Centre on Business Taxation at Oxford University.[1][2]

Zodrow is married to Dorey Allbert Zodrow, who was a public affairs executive at the University of Texas Health Science Center and at the Baylor College of Medicine before her retirement. They have two adult children, Katherine and Laura, two sons-in-law, Dario Prieto and Roger Michaelides, and two granddaughters, Ophelia and Penelope.

Education and Employment

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Zodrow was Chair of the Rice Economics Department from 2019 to 2022, a position he also held from 1995 to 2000.[1] He also holds B.A. (mechanical engineering and economics) and M.M.E. (master of mechanical engineering) degrees from Rice University and worked for several years as an engineer with General Electric and Atlantic Richfield before pursuing graduate studies in economics.[1][2]

Zodrow served at the U.S. Treasury Office of Tax Analysis in 1984–85, participating in the preparation of "Treasury I," the study that was the precursor to the Tax Reform Act of 1986 (see McLure and Zodrow (1987)), and has served as a consultant to the Joint Committee on Taxation[3][4] and the U.S. Treasury Department.[5] He has also been a consultant on international tax reform issues to the World Bank, the International Monetary Fund, and the Agency for International Development as well as numerous private companies and organizations, and has been involved in taxation projects in a wide range of countries, including Aruba, Brazil, Bolivia, Bulgaria, Burundi, Canada, China, Colombia, Egypt, Guatemala, Mexico, New Zealand, Russia, Venezuela and Zambia. His consulting work has examined a wide variety of issues related to both national and subnational tax reform, with an emphasis on business tax reforms. He has also served as an expert witness on several court cases involving tax issues.

Education

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Degrees

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  • Ph.D., Economics, Princeton University, 1980
  • M.A., Economics, Princeton University, 1977
  • M.M.E., Mechanical Engineering, Rice University, 1973
  • B.A., Mechanical Engineering and Economics, Rice University, 1972

Ph.D. Dissertation

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  • Title: Optimal Tax Reform: The Case of Property Tax Equalization
  • Ph.D. Advisors: David F. Bradford and Wallace E. Oates
  • Winner of the 1980 National Tax Association Annual Competition for Outstanding Doctoral Dissertations in Government Finance and Taxation

Employment

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  • Professor, Department of Economics, Rice University, 1991–present
  • Rice Faculty Scholar, Center for Tax and Budget Policy, Baker Institute for Public Policy, Rice University, 2003–present
  • International Research Fellow, Centre for Business Taxation, Said Business School, Oxford University, 2007–present
  • Chair, Department of Economics, Rice University, 2019–2022
  • Chair, Department of Economics, Rice University, 1995–2000
  • Associate Professor, Department of Economics, Rice University, 1986–1991
  • Assistant Professor, Department of Economics, Rice University, 1979–1986
  • Visiting Financial Economist, U.S. Treasury Office of Tax Analysis, 1984–85
  • President, Tax Policy Advisers, LLC, 2004–present
  • Economic Analyst, Rand Corporation, Summer, 1976
  • Assistant Project Engineer, Atlantic Richfield Company, 1974–75
  • Manufacturing Engineer, Manufacturing Management Program, GE, 1973–74

Editorial and Advisory Positions

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  • RISE (Rice Initiative for the Study of Economics) Council, 2022–present
  • Editorial Advisory Board, Public Finance Review, 2017–present
  • Editorial Advisory Board, National Tax Journal, 2017–present
  • Editor, National Tax Journal, 2007–2016
  • Editor, International Tax and Public Finance, Policy Watch, 2002–2006
  • Editorial Advisory Board, National Tax Journal, 1992–1998

Research

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He has published over a hundred articles on taxation in a wide variety of academic journals and books, some of which are reprinted in the recently published volume Taxation in Theory and Practice: Selected Essays of George R. Zodrow.[6][7] Other papers have been reprinted in The Economics of Taxation edited by Bernard Salanié[8], Readings in Public Finance edited by Dick Netzer and Matthew P. Drennan[9], and Readings on Taxation in Developing Countries edited by Richard M. Bird and Oliver Oldman[10], and his general equilibrium tax reform modeling work with John Diamond is highlighted in the Handbook of Computable General Equilibrium Modeling edited by Peter B. Dixon and Dale W. Jorgenson.[11][12][1] Much of this work has focused on transitional issues in tax reform, consumption and income taxation, national and international tax competition (beginning with Zodrow and Mieszkowski (1986), which has been described as "seminal," "canonical,"[13] "classic,"[14] and an "elegant workhorse model"[15] of the tax competition literature), and property taxation (which has focused on the alternative "benefit tax" and "capital tax" views of the incidence and economic effects of the property tax as discussed in Fischel (2015)[16], Nechyba (2001)[17], Oates and Fischel (2016)[18], Schleicher (2024)[19], and Zodrow (2023)[20]). Zodrow served for ten years as editor of the National Tax Journal, has served as a member of the Board of Directors of the National Tax Association, as editor of the “Policy Watch” section of International Tax and Public Finance, and is currently on the Editorial Advisory Boards of the National Tax Journal and Public Finance Review.

Zodrow is the author of Advanced Introduction to Taxation[21], State Sales and Income Taxes: An Economic Analysis [22], and Alternative Sources of State Tax Revenue (for the Texas Joint Select Committee on Public School Finance), co-author of The Taxation of Income from Business and Capital in Colombia [23](which examined the feasibility of implementing a consumption-based direct tax in Colombia), and a contributor to and an editor of Prospects for Economic Growth in the United States[24], Fundamental Tax Reform: Issues, Choices and Implications [25], United States Tax Reform in the 21st Century [26], Critical Issues in Taxation and Development [27], and Local Provision of Public Services: The Tiebout Model After Twenty-Five Years [28]. His research has been supported by the National Science Foundation, the Columbia University Center for Global Energy Policy, the U.S. Treasury Office of Tax Analysis, the U.S. Joint Committee on Taxation, the American Institute for Tax Policy, the Lincoln Institute of Land Policy, the National Bureau of Economic Research, and the Baker Institute for Public Policy at Rice University, as well as numerous business organizations and private foundations. In 2008, he was ranked 25th among “Top Authors in Public Economics Journals” (Journal of Public Economic Theory, 2008).[29]

Main Publications

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Articles

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  • "Pigou, Tiebout, Property Taxation and the Under-Provision of Local Public Goods," (with Peter Mieszkowski), Journal of Urban Economics, Vol. 19:3 (May 1986), pp. 356–370.
  • "Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents and Property Taxes," (with Peter Mieszkowski), Journal of Economic Literature, Vol. 27:3 (September 1989), pp. 1098–1146.
  • “Tax Competition and Tax Coordination in the European Union,” International Tax and Public Finance, Volume 10, Number 6 (November 2003), pp. 651–671.
  • “The Property Tax as a Capital Tax: A Room with Three Views,” National Tax Journal, March 2001 (Vol. 54, No. 1), pp. 139–156.
  • "On the Traditional and New Views of Dividend Taxation," National Tax Journal, Vol. 44:4 (December 1991), pp. 497–509.
  • "The Incidence of the Property Tax: The Benefit View vs. The New View," (with Peter Mieszkowski), in George R. Zodrow (ed.), Local Provision of Public Services: The Tiebout Model After Twenty-Five Years, Academic Press, 1983, pp. 109–129.
  • “Capital Mobility and Capital Tax Competition,” National Tax Journal, December 2010, pp. 865–902.
  • "The New View of the Property Tax: A Reformulation," (with Peter Mieszkowski), Regional Science and Urban Economics, Vol. 16:3 (August 1986), pp. 309–327.
  • "Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform," (with Charles E. McLure Jr.), Journal of Economic Perspectives, Vol. 1:1 (Summer 1987), pp. 37–58.[12]
  • “75 Years of Research on the Property Tax,” National Tax Journal, December 2023, Volume 76, Issue 4, pp. 909–940.
  • “Tax Competition and the Efficiency of ‘Benefit-Related’ Business Taxes” (with Elisabeth Gugl), International Tax and Public Finance, Volume 26, Issue 3 (June 2019), pp. 486–505.
  • “Balancing Act: Weighing the Factors Affecting the Taxation of Capital Income in a Small Open Economy” (with Margaret K. McKeehan). International Tax and Public Finance, Volume 24, Issue 1, February 2017, pp. 1–35.
  • “Optimal Commodity Taxation of Traditional and Electronic Commerce,” National Tax Journal, Vol. 59, No. 1 (March 2006), pp. 7–31.
  • "Taxation, Uncertainty and the Choice of a Consumption Tax Base," Journal of Public Economics, Vol. 58:2 (October 1995), pp. 257–265.
  • "Grandfather Rules and the Theory of Optimal Tax Reform," Journal of Public Economics, Volume 49:2 (November 1992), pp. 163–190.
  • "Optimal Tax Reform in the Presence of Adjustment Costs," Journal of Public Economics, Vol. 27:2 (July 1985), pp. 211–230.
  • “Dynamic Overlapping Generations CGE Models and the Analysis of Tax Policy: The Diamond-Zodrow Model,” (with John W. Diamond), in Handbook of Computable General Equilibrium Modeling, edited by Peter B. Dixon and Dale W. Jorgenson, Elsevier Publishing, 2013, pp. 743–813.[11][30]

Books

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  • Advanced Introduction to Taxation, Elgar Advanced Introductions, Edward Elgar Publishing, 2025.
  • Prospects for Economic Growth in the United States, edited with John W. Diamond, Cambridge University Press, 2021.
  • Taxation in Theory and Practice: Selected Essays of George R. Zodrow. World Scientific Press, London, 2020.
  • Pathways to Fiscal Reform, edited with John W. Diamond, MIT Press, Cambridge MA, 2014.
  • Taxation in Developing Countries, edited with Clemens Fuest, MIT Press, Cambridge MA, 2013.
  • Fundamental Tax Reform: Issues, Choices and Implications, edited with John W. Diamond, MIT Press, 2008.
  • United States Tax Reform in the 21st Century, edited with Peter Mieszkowski, Cambridge University Press, 2002.
  • State Sales and Income Taxes: An Economic Analysis, Texas A&M University Press, 1999.[12]

References

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  1. 1 2 3 4 5 "George Zodrow | Faculty | The People of Rice | Rice University". profiles.rice.edu. Archived from the original on 2025-06-19. Retrieved 2025-09-22.
  2. 1 2 "George R. Zodrow". Baker Institute. Retrieved 2026-02-04.
  3. Joint Committee on Taxation. Macroeconomic Analysis of the "Tax Reform Act of 2014." JCX-22-14, February 26, 2014.
  4. Joint Committee on Taxation. Macroeconomic Analysis of Various Proposals to Provide $500 Billion in Tax Relief. JCX-4-05, March 1, 2005.
  5. "Remarks by Robert Carroll, Deputy Assistant Secretary for Tax Analysis U.S. Department of the Treasury Before the National Economists Club". U.S. Department of the Treasury. 2025-02-08. Retrieved 2025-09-24.
  6. Zodrow, George R. (2020). Taxation in theory and practice: selected essays of George R Zodrow (1 ed.). New Jersey: World Scientific. ISBN 978-981-12-0513-2.
  7. Books, Powell's. "Taxation in Theory and Practice: Selected Essays of George R. Zodrow | Powell's Books". www.powells.com. Retrieved 2026-01-26.
  8. "The Economics of Taxation". MIT Press. Archived from the original on 2025-12-25. Retrieved 2026-03-17.
  9. "Readings in State and Local Public Finance | Wiley". Wiley.com. Retrieved 2026-03-17.
  10. Bird, Richard Miller; Oldman, Oliver (1967). Readings on Taxation in Developing Countries. Johns Hopkins Press.
  11. 1 2 "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model", Handbook of Computable General Equilibrium Modeling, vol. 1, Elsevier, pp. 743–813, 2013-01-01, retrieved 2026-02-04
  12. 1 2 3 "George Zodrow". scholar.google.com. Retrieved 2026-01-26.
  13. Chirinko, Robert S.; Wilson, Daniel J. (2017). "Tax Competition among U.S. states: Racing to the bottom or riding on a seesaw?". Journal of Public Economics. 155: 147–163.
  14. Dhillon, Amrita; Wooders, Myrna H.; Zissimos, Ben (2007). "Tax Competition Reconsidered". Journal of Public Economic Theory. 9 (3): 391–423.
  15. Keen, Michael; Konrad, Kai A. (2013). "The Theory of International Tax Competition and Coordination". Handbook of Public Economics. Vol. 5. Amsterdam: Elsevier. pp. 257–328.
  16. Fischel, William A. (2015). Zoning Rules!. Lincoln Institute of Land Policy. ISBN 978-1-55844-288-7.
  17. Nechyba, Thomas J. (2001). "The Benefit View and the New View: Where Do We Stand, Twenty-Five Years into the Debate". In Oates, Wallace E. (ed.). Property Taxation and Local Government Finance: Essays in Honor of C. Lowell Harriss. Cambridge, MA: Lincoln Institute of Land Policy.{{cite book}}: CS1 maint: date and year (link)
  18. Oates, Wallace E.; Fischel, William A. (2016). "Are Local Property Taxes Regressive, Progressive, or What?". National Tax Journal. 69 (2): 415–434.
  19. Schleicher, David (2024). "Your House Is Worth More Than They Think: The Strange Case of Property Tax Assessment Regressivity". Harvard Journal on Legislation. 62 (1): 85–134.
  20. Zodrow, George R. (2023). "75 Years of Research on the Property Tax". National Tax Journal. 76 (4).
  21. "Advanced Introduction to Taxation". www.e-elgar.com. Retrieved 2025-09-24.
  22. Zodrow, George R. (1999). State Sales and Income Taxes: An Economic Analysis. Texas A & [and] M University economics series (1. ed.). College Station, Tex: Texas A&M University Press. ISBN 978-0-89096-855-0.
  23. "The Taxation of Income from Business and Capital in Colombia". Duke University Press. Retrieved 2026-01-26.{{cite web}}: CS1 maint: url-status (link)
  24. Diamond, John W.; Zodrow, George R., eds. (2021). Prospects for Economic Growth in the United States. Cambridge: Cambridge University Press. ISBN 978-1-108-47968-4.
  25. ""Fundamental Tax Reform: Issues, Choices, and Implications"". www.mit.edu. Retrieved 2026-01-26.{{cite web}}: CS1 maint: url-status (link)
  26. Zodrow, George R.; Mieszkowski, Peter, eds. (2002). United States Tax Reform in the 21st Century. Cambridge: Cambridge University Press. ISBN 978-0-521-80383-0.
  27. Critical Issues in Taxation and Development. The MIT Press. 2013. ISBN 978-0-262-01897-5.
  28. Local Provision of Public Services. 2013-09-03. ISBN 978-0-12-781820-7.
  29. Pujol, Francesc (2008). "Ranking Journals Following a Matching Model Approach: An Application to Public Economics Journals". Journal of Public Economic Theory. 10 (1): 55–76. doi:10.1111/j.1467-9779.2008.00351.x. ISSN 1467-9779.
  30. "Handbook of Computable General Equilibrium Modeling | ScienceDirect.com by Elsevier". www.sciencedirect.com. Retrieved 2026-02-04.