John L. Mikesell,
Professor and Managing Director, Professional Graduate Program Office Director, Master of Public Affairs Program
School of Public Environmental Affairs
Indiana University, Bloomington
PHONE:(812) 855-9485
E-MAIL: mikesell@indiana.edu
Education
- Ph.D., University of Illinois, 1969
Biographical Overview
John L. Mikesell is professor of public finance and policy analysis at Indiana University, specializing in state and local government finance and sales and property taxation. He has served as chief fiscal economist and chief of party with the USAID Barents Group / KPMG Peat Marwick fiscal reform project with the Government of Ukraine Ministry of Finance (1995) and as resident director, intergovernmental fiscal relations, with the USAID Georgia State University Consortium Russian fiscal reform project (1998-99). He has worked on fiscal studies for several states, including New York, Minnesota, Indiana, and Hawaii, has served on the Revenue Forecast Technical Committee of the Indiana State Budget Committee for over twenty years, has worked as consultant on World Bank missions to the Kyrgyz Republic, Republic of Azerbaijan, and Turkmenistan, and has been visiting scholar at the U. S. Congressional Budget Office and at the Department of Public Administration, Erasmus University, Rotterdam.
Professor Mikesell is editor-in-chief of Public Budgeting and Finance, the journal of the American Association for Budget and Program Analysis and the Association for Budgeting and Financial Management, and his column on sales taxation is a regular feature of State Tax Notes. He is author of Fiscal Administration, the standard budgeting text in many graduate public administration programs, and co-author with John F. Due of Sales Taxation, State and Local Structure and Administration. Professor Mikesell headed the Association for Budgeting and Financial Management in 1992-93 and was on the Board of Directors of the National Tax Association-Tax Institute of America from 1989-92. Professor Mikesell earned his doctorate in economics in 1969 from the University of Illinois and his undergraduate degree in economics from Wabash College in 1964. He is a member of Phi Beta Kappa. Professor Mikesell was awarded the Wildavsky Award for Lifetime Scholarly Achievement in the Field of Public Budgeting and Finance by the Association for Budgeting and Financial Management in 2004.
Selected Recent Publications
“Variation in Property Tax Abatement Programs Among States,” Economic Development Quarterly, XIX (May 2005) (with E. Dalehite and K. Zorn)
“Sales Taxation of Business Inputs: Existing Tax Distortions and the Consequences of Extending the Sales Tax to Business Services,” State Tax Notes, XXXV (February 14, 2005) (with R. Cline, T. Neubig, and A. Phillips)
“A Quality Index for State Sales Tax Structure—Measuring the States Against an Ideal Standard,” State Tax Notes, XXXV (January 10, 2005).
“State Retail Sales Tax Burdens, Reliance, and Breadth in Fiscal 2003,” State Tax Notes, XXXIII (July 12, 2004).
“General Sales, Income, and Other Nonproperty Taxes,” in International City/County Management Association, Management Policies in Local Government Finance (Washington, DC: ICMA, 2004).
“Equity Impacts of a Non-Market Property Assessment Standard: Evidence from the Indiana Administrative Formula Approach,” Journal of Property Tax Assessment and Administration, I (No. 1, 2004).
Fiscal Administration: Analysis and Applications for the Public Sector. Sixth edition, 2003. Belmont, CA: Thomson/Wadsworth.
“State General Sales Taxes in 2002: The Recession Ends, but Revenues Show Little Recovery,” State Tax Notes, 29 (November 11, 2003).
“The Prospects for General Sales Taxation in American State and Local Government Finance: Challenges for a Fiscal Workhorse Unready for the New Millennium,” Journal of Public Budgeting, Accounting, and Financial Management, 16 (Spring 2004).
“The Structure and Role of Vendors’ Discounts in State Sales Tax Systems,” State Tax Notes, 29 (September 8, 2003).
“Principles for the Formation of Budgetary Relations Between Regions and Municipalities,” Russia on the Way to Reform: Federative and Regional Aspects. Saratov, Russia: Volga Region Academy for Civil Service (2003) (in Russian).
“The Collapse of Federal Fiscal Home Rule in the District of Columbia: An Analysis of Municipal Financial Conditions,” in Aman Khan and W. Bartley Hildreth (Eds.), Case Studies in Public Budgeting and Financial Management. Second edition. New York: Marcel Dekker (2003) (with C. Johnson).
“The Normal State Sales Tax: The Vision Revealed in State Tax Expenditure Budgets,” State Tax Notes, 28 (April 7, 2003).
“A Streamlined Sales Tax and Evaluation Standards for Sales Tax Structure,” State Tax Notes, 28 (April 28, 2003).
“Critical Choices for Design and Operation of Public Revenue Systems,” in B. Guy Peters and Jon Pierre (Eds.), Handbook of Public Administration. London: Sage, 2003. (Book selected as “Outstanding Academic Book of the Year” by Choice).
“State Retail Sales Taxes, 1999 - 2001: The Recession Hits,” State Tax Notes, XXVII (February 10, 2003): 489 - 500.
“Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States,” Public Budgeting & Finance, XXII (Winter 2002): 34 - 51.
