The following UC Davis scholars can serve as sources for media on tax reform legislation proposals currently pending before the U.S. Congress.

(This was revised on Dec. 14, 2017)

Tax law and policy, analysis of the current legislation

Darien Shanske, professor of law and political science, is a tax policy expert, particularly state and local tax policy. He can talk to media about the impact on the states due to the proposed repeal of the state and local tax deduction, as well as other proposed changes — including to municipal bonds. He is co-author of a report just published on the tax proposals: “The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New Legislation.” He has written numerous articles in the field, including pieces on the state corporate income tax and the property tax and also blogs about tax issues. Additionally, Shanske is a co-author of a commentary on the California Constitution and was responsible for the sections on taxation and public finance, including those sections added by Proposition 13 and related initiatives. He also blogs on the California Constitution. Contact: Darien Shanske, 530-752-5860, dshanske@ucdavis.edu (e-mail preferred).

Dennis J. Ventry Jr. is a professor of Law and chair of the Internal Revenue Service Advisory Council, which provides an organized public forum for IRS officials and representatives of the public to discuss key tax administration issues. He is an expert in tax policy, tax expenditure analysis, tax administration and compliance, legal and professional ethics, federal and state whistleblower programs, and U.S. economic and legal history. He is regularly cited in both the tax press and popular media for his expertise on the effects of taxation on the U.S. economy and society. His op-ed "The Treasury's tax reform 'analysis' is delusional," was published in The Hill. Professor Ventry was interviewed recently on NPR's "Here and Now." His articles include: “Misinformed and Misled About the Benefits of the Mortgage Interest Deduction,” in Cityscape (2014); “The Fake Third Rail of Tax Reform,” in Tax Notes (2012); and “Americans Don’t Hate Taxes, They Hate Paying Taxes,” in the University of British Columbia Law Review (2011).  Contact:  530-752-4566, djventry@ucdavis.edu

Corporate tax rates and tax-advantaged positions

Shannon W. Anderson, professor of management at the UC Davis Graduate School of Management, is an expert in accounting issues related to international transfer pricing. She can discuss how corporations structure operations, intellectual property ownership, and transactions to create tax-advantaged positions and firms’ likely responses to tax reform. Anderson, who holds the Michael and Joelle Hurlston Presidential Chair at the university, was an expert witness in the recent landmark Eaton Corp. case that dealt with transfer pricing and advanced pricing agreements with the IRS and is an academic affiliate for  two major litigation support firms. Contact: 530-752-3871, swanderson@ucdavis.edu.

Effect on low-income people, and the earned income tax credit and other government programs

Marianne Page is director of the Center for Poverty Research and professor of economics in the College of Letters and Science at UC Davis. Her research concerns the impacts of economic circumstances and government programs on the well-being of children and families. She recently co-authored a study on historic success of Medicaid programs with respect to infant mortality. Page is also a research associate at the National Bureau of Economic Research. Contact: mepage@ucdavis.edu.

Monica Singhal is an associate professor of economics in the College of Letters and Science at UC Davis and a research affiliate at the Center for Poverty Research. Her research focuses on issues related to public finance. She has studied the effect of tax changes on the labor and income response of families and the impact of the expansion of the EITC on workers. She is also a Research Associate at the National Bureau of Economic Research. Contact: msinghal@ucdavis.edu.

Marianne P. Bitler is a professor of economics in the College of Letters and Science at UC Davis and a research associate of the National Bureau of Economic Research. She is an expert in the study of tax credits and the low-income population as well as the safety net in general. Her work on the effects of the tax and transfer system on the income and poverty status of families with children and how this has changed across time has been widely cited. Her work includes “The State of the Social Safety Net in the Post-Welfare Reform Era,” in Brookings Papers on Economic Activity; “The More Things Change, the More They Stay the Same? The Safety Net and Poverty in the Great Recession,” in the Journal of Labor Economics  (2015); and other articles. Contact: bitler@ucdavis.edu.

Response of nonprofit organizations to economic incentives

Robert Yetman, professor of management at the UC Davis Graduate School of Management, is an expert on corporate tax, financial accounting, income tax, U.S. and international financial accounting, and nonprofit accounting and tax issues. His research concentrates on the effect of taxes on business decisions and the response of nonprofit organizations to economic incentives. Yetman recently examined why some tax-exempt charities choose to be taxed on their unrelated business income, and how such behavior is not always driven by the desire to maximize profits. Contact: 530-752-3571, rjyetman@ucdavis.edu.