Timothy J. Goodspeed

Professor • Member of the Doctoral Faculty at CUNY’s Graduate Center

Ph.D. Economics, University of Maryland, 1986
Fields: Public Finance
Office:  HW 1527
Phone: 212-772-5434
Fax:     212-772-5398
Email:  tgoodspe@hunter.cuny.edu

 

Timothy_Goodspeed_CV

Professor Goodspeed joined the economics department in the fall of 1994. From 1990 to 1994, he was an Assistant Professor of Economics at Florida International University.  After receiving his Ph.D. in 1986 from the University of Maryland, he worked as an economist at the U.S. Department of the Treasury in the Office of Tax Analysis in both the Individual and International Tax Divisions from 1986 until 1990.  Since 2002 he has been an Adjunct Professor in SIPA at Columbia University and has also been a Visiting Researcher at the Fundación de Estudios de Economía Aplicada (FEDEA) in Madrid, Spain, and a Visiting Professor at the Universidad Carlos III de Madrid. His research relates to taxation, intergovernmental fiscal relations, state and local public finance, tax competition, and international taxation including the tax treatment of multinational corporations and transfer pricing.  He has consulted for the OECD and the ADB.

Publications

Some Simple Analytics of the Taxation of Banks as Corporations: Effects on Loans and Systemic Risk, Deposits, and Borrowing,” 2017. National Tax Journal, vol. 70(3), pages 643-672, September. AppendixBankTax

Bailouts and Soft Budget Constraints in Decentralized Government: A Synthesis and Survey of an Alternative View of Intergovernmental Grant Policy,” 2017. Hacienda Pública Española, IEF, vol. 221(2), pages 113-134, June.

Absorbing Shocks: National Rainy-Day Funds and Cross-Country Transfers in a Fiscal Union,” 2016. FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(4), pages 407-420, December.

“Decentralization and Natural Disasters.” 2015, in Handbook of Multilevel Finance, ed. by Ehtisham Ahmad and Giorgio Brosio, Edward Elgar Press.

“Follow the Leader? Evidence on European and U.S. Tax Competition.” (with Rosanne Altshuler) 2015. Public Finance Review. July; vol. 43, 4: pp. 485-504.

“The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States” 2014, in Taxation and Regulation of the Financial Sector, ed. by Ruud De Mooij and Gaetan Nicodeme, MIT Press.

“Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI.” 2013. (with Jorge Martinez-Vazquez and Li Zhang). Chapter 3 of Critical Issues in Taxation and Development, edited by Clemens Fuest and George R. Zodrow, Cambridge: MIT Press.

“On the Optimal Design of Disaster Insurance in a Federation.” 2012. (with Andrew Haughwout). Economics of Governance. Volume 13, Number 1, pp. 1-27.

“Public Policies and FDI Location: Differences between Developing and Developed Countries.” 2011. Finanzarchiv. (with Jorge Martinez-Vazquez and Li Zhang). Volume 67, no 2: pp. 171-191.

“Political fragmentation, party ideology and public expenditures.” (with Benoît Le Maux and Yvon Rocaboy) 2011. Public Choice. Volume 147: pp. 43–67.

“Rethinking tax jurisdictions and relief from international double taxation in relations with developing countries: Legal and economic perspectives from Europe and North America.” 2010. (with Pasquale Pistone), Chapter 2 of Zagler, Martin (ed.), International Tax Coordination: An Interdisciplinary Perspective on Virtues and Pitfalls, Routledge, Abingdon.

“The Role of Public Services and Taxes in Attracting ‘Foreign’ Direct Investment.” 2007. (with Jorge Martinez-Vazquez and Li Zhang). Chapter 8 of Public Policy for Regional Development, ed. by Jorge Martinez-Vazquez and Francois Vaillancourt, Routledge.

“Taxation and FDI in Developed and Developing Countries.” 2006. The Challenges of Tax Reform in a Global Economy, ed. by James Alm, Jorge Martinez-Vazquez, and Mark Rider. New York: Springer.

“Federal Taxation of Foreign Companies.” 2005. Encyclopedia of Taxation and Tax Policy, 2cd edition, ed. by J Cordes, R. Ebel, and J. Gravelle.  Washington: Urban Institute Press.

“Bailouts in a Federation.” 2002. International Tax and Public Finance. 9: 409-421.

“Tax Competition and Tax Structure in Open Federal Economies: Evidence from OECD Countries with Implications for the European Union.” 2002. European Economic Review. February. 46(2): 357-374.

“Transfer Pricing.” 2002. In IEBM Handbook of Economics, ed. by William Lazonick.  London: Thomson Business Press.

“Tax Structure in a Federation.” 2000. Journal of Public Economics.  75(3): 493-506.

“El financiamento de gobiernos subnacionales en una federacion.” (The financing of sub-national governments in a federation) 2000. Vortice: Analysis y Propuestas de Politicas Publicas.   Mexico City.  1: 47-55.

“Comment on Tax Sparing.” 2000. Studies in International Taxation, ed. by James R. Hines, Jr., Chicago: University of Chicago Press.

“International Taxation.” (with Ann Witte). Encyclopedia of Law and Economics, ed. by B. Bouckaert and G. De Geest. London: Edward Elgar.

“Federal Taxation of Foreign Companies.” 1999. Encyclopedia of Taxation and Tax Policy, ed. by J Cordes, R. Ebel, and J. Gravelle.  Washington: Urban Institute Press.

“On the Importance of Public Choice in Migration Models.” Economics Letters. 59(3): 373‑379.

“Tax Competition, Benefit Taxes, and Fiscal Federalism.” 1998. National Tax Journal. 51(3): 579-586.

“The Relationship between State Income Taxes and Local Property Taxes: Education Finance in New Jersey.” 1998. National Tax Journal. 51(2): 219-238.

“Transfer Pricing.” 1996. In International Encyclopedia of Business and Management, ed. by Malcolm Warner. London: Thomson Business Press.

“Local Income Taxation: An Externality, Pigouvian Solution, and Public Policies.” 1995. Regional Science and Urban Economics. 25: 279-296.

“Efficiency and Equity Consequences of Decentralized Government: An Application to Spain.” 1994. International Tax and Public Finance. 1:35-54.

“Public Economics and the Theory of Rationing.” (with Robert M. Schwab). Public Finance / Finances Publiques. 48(2): 225-242.

“The Nonprofit Sector’s Capital Constraint: Does it Provide a Rationale for the Tax-Exemption Granted to Nonprofit Firms?” (with Daphne Kenyon).   Public Finance Quarterly. 21: 415-433.

“Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States” (with Harry Grubert and Deborah Swenson).   Chapter 7 (pp. 237-270) of Studies in International Taxation, ed. by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod, University of Chicago Press.

“Principios de federalismo fiscal.” 1991. FEDEA Cuaderno de Economía Y Finanzas, 5.  (English Version: “The Principles of Fiscal Federalism.” FEDEA Documento de Trabajo 91-15.)

“The Assignment of Ability to Pay Taxes in the OECD Countries.” 1991, in Public Finance with Several Levels of Government, edited by R. Prud’homme. The Hague, Netherlands: Foundation Journal Public Finance.

“A Re-Examination of the Use of Ability to Pay Taxes by Local Governments.” 1989. Journal of Public Economics. 38: 319-342.

Working Papers

Decentralization and intra-country transfers in the great recession: the case of EU,” 2018. Working Papers. Collection A: Public economics, governance and decentralization 1807, Universidade de Vigo, GEN – Governance and Economics research Network.

Decentralization and Natural Disasters,” CESifo Working Paper Series 4179, CESifo Group Munich.

“Tax Reforms and Corporate Tax Competition.” 2011. (with Rosanne Altshuler)

Corruption, accountability, and decentralization: theory and evidence from Mexico,” Working Papers 2011/32, Institut d’Economia de Barcelona (IEB).

RePEc

Timothy Goodspeed’s RePEc page