CURRICULUM VITAE

Charles L. Vehorn

Economics Department, Radford University

e-mail: cvehorn@radford.edu

phone: (540) 831-5885

EDUCATION: The Ohio State University, Ph.D., 1977, Economics

The London School of Economics and Political Science, Michaelmas Term 1972, Economics

University of Arkansas, M.A., 1972, Political Science (while in the service)

University of Notre Dame, B.A., (cum laude) 1968, Economics

FIELDS OF INTEREST: Public Finance, Development Economics,

Economic Theory (micro and macro)

EXPERIENCE: Assistant Professor, Economics Department, Radford University 8/06 to present

Senior Economist, International Monetary Fund,

Office of Budget and Planning (OBP), 6/04 to 7/06

Visiting Professor, Xavier University, 8/03 – 5/04

Senior Economist, International Monetary Fund,

Office of Budget and Planning (OBP), 1/99 to 8/03

Professorial Lecturer, Georgetown University, 9/00 to present

Senior Economist, International Monetary Fund,

Fiscal Affairs Department (FAD), 5/92 – 1/99

Economist, International Monetary Fund,

Fiscal Affairs Department, 2/90 - 4/92

Tax Policy Economist and Assistant Director, U. S. General

Accounting Office, General Governments Division, 9/85 - 2/90

Economist, U. S. General Accounting Office,

Office of the Chief Economist, 10/83 - 8/85

Economist, U. S. General Accounting Office,

Program Analysis Division, 6/79 - 9/83

Professorial Lecturer, Georgetown University, 6/79 - 6/90

Assistant Professor, Economics Department,

Georgetown University, 9/78 - 5/79

Research Assistant Professor, Public Services Laboratory,

Georgetown University (Dr. Selma Mushkin, Director), 7/77 -

8/78

Research Associate, The Academy for Contemporary Problems,

9/76 - 6/77

University Fellow, The Ohio State University, 7/75 - 7/76

Teaching Associate, The Ohio State University, 9/73 - 6/75

Sergeant, The U. S. Air Force, 1/69 - 5/72

University Fellow, The Ohio State University, 9/68 - 12/68

RECENT ACADEMIC COURSE TAUGHT:

At the Georgetown Public Policy Institute:

Fiscal Adjustment in Developing Countries (MPP students)

International Economic Development Issues (MPP students)

The Research Practicum (a full year of mentoring students doing their capstone paper, which is not quite a Master’s thesis but requires hypothesis testing and regression analysis).

At Xavier University:

Intermediate Microeconomics (undergraduates)

Macroeconomics Principals (undergraduates)

Global Economic Environment (MBA students)

Microeconomic Analysis (prerequisite for students to enter the MBA program)

PROFESSIONAL ASSOCIATIONS:

American Economic Association

National Tax Association - Tax Institute of America

REFERENCES: Provided upon request

PUBLICATIONS:

“Organizational Options for Tax Administration,” with John Brondolo, Bulletin for International Fiscal Documentation, 53 (November, 1999). An earlier version of the paper was presented at a conference on Tax Administration: Institution Building in Transition, Institute for Public Finance, Zagreb, Croatia, June 3-5, 1999, and published in Financijska Praksa, 4-5/99.

"Border Tax Adjustments," in The Encyclopedia of Taxation and Tax Policy, eds. Joseph J. Cordes, Robert D. Ebel, and Jane Gravelle (Washington, D.C.: The Urban Institute, 2001).

"Tax Administration Issues in Multilevel Governments," with Ehtisham Ahmad, Fiscal Federalism in Theory and Practice, ed. Teresa Ter-Minassian (Washington, D.C.: International Monetary Fund, 1997).

“Fiscal Federalism in Canada,” with Russell Krelove and Janet Stotsky, Fiscal Federalism in Theory and Practice, ed. Teresa Ter-Minassian (Washington, D.C.: International Monetary Fund, 1997).

“Fiscal Federalism in Mexico: Decentralization Issues,” with Juan Amieva-Huerta, Proceedings of the National Tax Association, Eighty-Ninth Annual Conference, 1996.

"Hybrid Tax Systems: The Administrative Dimension," paper presented at the 1993 Annual Meetings of the National Tax Association (NTA) and published in NTA Forum, Fall 1993.

"Assisting Taxpayers in Meeting Their Obligations Under the Law," with Robert A. LeBaube, in Improving Tax Administration in Developing Countries, eds. Richard M. Bird and Milka Casanegra de Jantscher (Washington, D.C.: International Monetary Fund, 1992).

"Modernizing Tax Administration," with Milka Casanegra de Jantscher and Carlos Silvani, in Fiscal Policies in Economies in Transition, ed. Vito Tanzi (Washington, D.C.: International Monetary Fund, 1992). A version of this paper adapted to include only Eastern European countries was presented at the 1991 Annual Meetings of the National Tax Association.

“Invoices, Books of Accounts, and Tax Return Forms for VAT," with Carlos Silvani, in Value-Added Tax: Administrative and Policy Issues, Occasional Paper No. 88, ed. Alan A. Tait (Washington, D.C.: International Monetary Fund, 1991)

"Conception and Contents of the IMF Technical Assistance Projects for Tax Administration," with Milka Casanegra de Jantscher, in Steuerverwaltung und Entwicklung, eds. Herbert Edling and Ernst Fischer, (Baden-Baden: Nomos Verlagsgesellschaft, 1991).

Issuance Costs: Are Further Limits Warranted?" with Edward Nannenhorn and John Hutton, Municipal Finance Journal, 11 (Summer 1990).

"Setting Limits on the Tax-Exempt Bond Market: Where Do We Go From Here?" with Edward Nannenhorn, Tax Notes, May 29, 1990.

"Revenue Estimating: A More Prominent Part of Tax Policy," with Thomas J. McCool and Gerald R. Jantscher, The GAO Journal, (Summer 1988).

"Cash Accounting Rules for Farmers: Differential Benefits and Federal Costs," with Carol Petersen and William Shear, Journal of Economic Issues, 21 (June 1987).

"Regional Policy Handles in Econometric Models: Evidence from U.S. Development Outlays," with John Clapp, Deborah Bickford and James Bell, Regional Science and Urban Economics, 16 (1986).

"An Econometric Analysis of Regional Employment Effects of Federal Economic Development Programs," with John Clapp and Deborah Bickford, Growth and Change 17 (January 1986).

"Cities Providing Public Services in a New Era of Federalism," with Deborah Bickford, in Cities in the 21st Century, vol. 23, Urban Affairs Annual Review, eds. Garry Gappert and Richard V. Knight (Beverly Hills: Sage Publications, 1982).

"Measuring the Contribution of Biomedical Research to the Production of Health," with Douglas P. Wagner and J. Steven Landefeld, Research Policy 11 (1982).

"The Case for Regional Planning in Energy-Rich States," with Dan Burton, The GAO Review 16 (Summer 1981).

"Public Pricing Growth in Rural America," Rural Development Perspectives 4 (September 1981).

"Substitution Between Public and Private Goods: An Overview of the Market Meeting Consumer Preferences," in Advances in Consumer Research, vol. 8, ed. Kent B. Monroe (Ann Arbor: Association for Consumer Research, 1981).

"Pricing Services: User Fees as a Revenue Option," in Bridging the Revenue Gap, (Washington, D.C.: National Association of Counties Research, Inc., 1980).

"Public Prices as an Option in an Era of Greater Taxation Controls," in Revenue Administration 1979, Proceedings of the 47th Annual Meeting, National Association of Tax Administrators, 1980.

"Market Interaction Between Public and Private Goods: The Demand for Fire Protection," National Tax Journal 32 (March 1979)

"The Taxpayer Revolt: An Opportunity to Make Positive Changes in Local Governments," with Selma J. Mushkin, et. al., in Proposition 13 and Its Consequences for Public Management, ed. Selma J. Mushkin (Cambridge: The Council for Applied Social Research and Abt Books, 1979); and in Revitalizing Cities, ed. Herrington J. Bryce (Lexington: D.C. Heath and Company, 1979).

"Cost of Disease and Illness in the United States in the Year 2000," with Selma J. Mushkin, et. al., Public Health Reports, (September-October 1978).

"User Fees and Charges," with Selma J. Mushkin, Government Finances, (November 1977); and reprinted in Managing Fiscal Stress: The Crisis in the Public Sector, ed. Charles H. Levine, (Chatham, New Jersey: Chatham House Publishers, Inc., 1980).

"The Regional Distribution of Federal Grants-in-Aid," Urban and Regional Development Series, No. 3, The Academy for Contemporary Problems, November 1977; and partially reprinted in The President's National Urban Policy Report, prepared by the Department of Housing and Urban Development, August 1978.

IMF REPORTS, GAO REPORTS, AND OTHER PAPERS:

International Monetary Fund, “Review of Best Practices in Budgeting,” with Ernst A. Conrad, (EB/CB/99/4), November 12, 1999.

International Monetary Fund, “Internal Adjustments Under Work and Budget Pressures—A Documentary Overview of Savings and New Tasks, FY 1995-1999,” (EB/CB/99/2), March 15, 1999.

International Monetary Fund, Egypt: Extending the General Sales Tax to the Trade Sector, FAD Technical Assistance Report, with Howell H. Zee, April 1998.

International Monetary Fund, Armenia: Next Steps for Modernizing the Tax System and Its Administration, FAD Technical Assistance Report, with John Isaac and Peter Webb, February 1998.

International Monetary Fund, Romania: Income, Value-Added, and Excise Taxation-The Next Steps, FAD Technical Assistance Report, with Liam P. Ebrill, Janet Stotsky, Marco Annunziata, and Mohammed Zahid Hossain, December 1997.

International Monetary Fund, Republic of Yemen: A Strategy to Modernize Tax Administration and Implement a General Sales Tax, FAD Technical Assistance Report, with Alan Tyson and Paul Mullard, August 1997.

International Monetary Fund, Kazakstan: Measures to Improve Tax Compliance and Selected Tax Policy Issues, FAD Technical Assistance Report, with Emil M. Sunley and Katherine Baer, June 1997.

International Monetary Fund, Tanzania: Strengthening the Tax System, FAD Technical Assistance Report, with Jeffrey Davis, Ronald McMorran, and John Isaac, May 1997.

International Monetary Fund, Maldives: A Strategy to Establish an Inland Revenue Department, FAD Technical Assistance Report, with Mats Henricson, January 1977.

International Monetary Fund, Azerbaijan: A Program for Tax Reform, FAD Technical Assistance Report, with Emil Sunley and Beatrice Weder, March 1966.

International Monetary Fund, Belize: Strengthening the Income Tax Department, FAD Technical Assistance Report, with John Isaac, March 1966.

International Monetary Fund, Lithuania: Establishing a Fiscal Policy Department in the Ministry of Finance, FAD Technical Assistance Report, with Sheetal Chand, Albert Jaeger, and Amina Elmi, October 1995.

International Monetary Fund, Colombia: Reforming Territorial Taxation and Transfers, FAD Technical Assistance Report, with Ehtisham Ahmad, Giorgio Brosio, and Bernd Spahn, March 1995.

International Monetary Fund, Ukraine: Modernizing Tax Administration, FAD Technical Assistance Report, with Carlos Silvani, John Brondolo, Walter Petrash, and Richard Fulford, May 10, 1993.

International Monetary Fund, Ukraine: Reform of Public Finances, FAD Technical Assistance Report (Two Volumes), with George Kopits, Jack Diamond, et. al., November 16, 1992.

International Monetary Fund, Cambodia: An Agenda for Fiscal Reform, FAD Technical Assistance Report, with Ved Gandhi, Bill Allan, Mahesh Purohit, and Adrian van de Ven, September 8, 1992.

International Monetary Fund, Ukraine: Selected Tax Policy and Administration Issues, FAD Technical Assistance Report, with Jacques Baldet, Adrien Goorman, and Lisbet Rasmussen, July 10, 1992.

International Monetary Fund, Belarus: Selected Issues in the Public Finances, FAD Technical Assistance Report, with Teresa Ter-Minassian, Ehtisham Ahmad, and Jack Diamond, June 30, 1992.

International Monetary Fund, Tax Reform in Viet Nam: Progress and Needed Measures, FAD Technical Assistance Report, with Jacques Baldet, Howell Zee, and Chris Wu, November 15, 1991.

International Monetary Fund, Poland: Evaluation of Progress in the Implementation of a Value-Added Tax System, with Robin Goddard and Andrew Topper, May 21, 1991.

International Monetary Fund, Bulgaria: Reform of Taxes on Income and Wealth and their Administration, with Sheetal K. Chand, Peter Merrill, and Sewak Ram Wadhwa, March 8, 1991.

International Monetary Fund, Poland: Systems and Procedures for Implementing a Value-Added Tax, FAD Technical Assistance Report, with Carlos Silvani, and Benito Zychlinski, February 11, 1991.

International Monetary Fund, China: Evolving Reforms in Tax Administration, FAD Technical Assistance Report, with C. Eugene Steuerle and Yin-Kann Wen, October 25, 1990.

International Monetary Fund, Poland: Administrative Aspects of Tax Reform, FAD Technical Assistance Report, with Carlos Silvani and Richard Bird, October 18, 1990.

U.S. General Accounting Office, Tax Policy: Additional Petroleum Production Tax Incentives are of Questionable Merit, GAO/GGD-90-75, July 1990 (Assistant Director).

U.S. General Accounting Office, Tax Policy: 1987 Company Effective Tax Rates Higher Than in Prior Years, GAO/GGD-90-69, May 1990 (Assistant Director).

U.S. General Accounting Office, Tax Policy: Taxation of Pension Income for Retired New Jersey Police and Firefighters, GAO/GGD-90-73BR, April 1990 (Assistant Director).

"Setting Limits on the Tax-Exempt Bond Market: Where Do We Go From Here?" with Edward Nannenhorn, paper presented at the American Economic Association Annual Meetings, Atlanta, December 28, 1989. A revised version of this paper was presented at the American Society for Public Administration, National Conference, Los Angeles, April 10, 1990.

U.S. General Accounting Office, Tax Policy: Tax-Exempt Bond Issuance Costs, GAO/GGD-90-9BR, December 1989 (Assistant Director).

"How Should Limits on Tax-Exempt Financing Be Set?" Presentation at the First Annual Conference on Budgeting and Finance, American Society for Public Administration, Washington, D.C., November 3, 1989.

U.S. General Accounting Office, Tax Policy and Administration: The Research Tax Credit Has Stimulated Some Additional Research Spending, GAO/GGD-89-114, September 1989 (Assistant Director).

U.S. General Accounting Office, Tax Policy: Status of IRS' Studies of the Refund Offset Program, GAO/GGD-89-60, April 1989 (Assistant Director, title changed from Group Director).

U.S. General Accounting Office, Tax Policy: Economic Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax, GAO/GGD-89-36, February 1989 (Group Director).

U.S. General Accounting Office, Tax Policy: Deducting Interest on Funds Borrowed to Purchase or Carry Tax-Exempt Bonds, GAO/GGD-89-14, December 1988 (Group Director).

U.S. General Accounting Office, Transition Series: Revenue Options, GAO/OCG-89-3TR., November 1988 (Principal Researcher).

U.S. General Accounting Office, Tax Policy: Preliminary Data on Tax-Exempt Bonds Used to Finance Housing for the Elderly, GAO/GGD-89-7, October 1988 (Group Director).

U.S. General Accounting Office, Tax Policy: Evaluation of IRS' Refund Offset Study, GAO/GGD-88-117, September 1988 (Group Director).

U.S. General Accounting Office, Home Ownership: Targeting Assistance to Buyers Through Qualified Mortgage Bonds, GAO/RED-88-190BR, June 1988 (Tax Policy Advisor).

U.S. General Accounting Office, Tax Policy: Preliminary Analysis of the Research and Experimentation Tax Credit, GAO/GGD-88-98BR, June 1988 (Group Director).

U.S. General Accounting Office, Tax Policy: Federal Estate Tax of Historic Properties, GAO/GGD-88-56, March 1988 (Group Director).

U.S. General Accounting Office, Tax Policy: Information of Interest Deducted for Financing Mergers is Not Available, GAO/GGD-88-58, March 1988 (Group Director).

U.S. General Accounting Office, Home Ownership: Mortgage Bonds are Costly and Provide Little Assistance to Those in Need, GAO/RED-88-111, March 1988 (Tax Policy Advisor).

"Revenue Estimating: A More Prominent Part of Tax Policy," with Thomas McCool and Gerald Jantscher, paper presented at the American Economic Association Annual Meetings, Chicago, December 28, 1987.

U.S. General Accounting Office, Tax Policy: Allocating Motorboat Fuel Excise Taxes to the Aquatic Resources Trust Fund, GAO/GGD-87-43BR, June 1987, (Group Director).

U.S. General Accounting Office, Tax Policy: Selected Tax Provisions Affecting the Hard Minerals Mining and Timber Industries, GAO/GGD-87-77FS, June 1987, (Group Director).

U.S. General Accounting Office, Tax Policy: Economic Effects of Selected Current Tax Provisions on Agriculture, GAO/GGD-86-12BR, August 1986, (Group Director).

U.S. General Accounting Office, Tax Policy: Use of Tax-Exempt Bonds in Oakland, California, GAO/GGD-86-110BR, July 1986, (Group Director).

"Federal User Charges: Barriers to Increased Reliance," with Deborah Bickford, paper presented at the National Conference of the American Society for Public Administration, Anaheim, April 15, 1986.

U.S. General Accounting Office, Tax Policy: Nonbusiness Interest Deductions, GAO/GGD-86-53BR, March 1986, (Advisor to staff).

U.S. General Accounting Office, Financial Condition of American Agriculture, GAO/RED-86-09, October 1985, (Member of Task Force on Agricultural Problems).

U.S. General Accounting Office, Compendium of GAO's Views on the Cost Saving Proposals of the Grace Commission, GAO/OGC-85-1, February 1985, (Responsible for small sections on the economic efficiency of credit programs and tax-exempt bonds).

"Regional Policy Handles in Econometric Models: Evidence From U.S. Development Outlays," with John Clapp and Deborah Bickford, paper presented at the Regional Science Meetings, Denver, November 1984.

U.S. General Accounting Office, Federal Economic Development Programs: An Econometric Analysis of Their Employment Effects, 1974-78, Staff Study, GAO/OCE-85-5, August 1984, (Project Manager).

U.S. General Accounting Office, Estimated Employment Effects of Federal Economic Development Programs, GAO/OCE-84-4, August 1984, (Project Manager).

U.S. General Accounting Office, Estimates of Job Generation in the Travel and Tourism Industry, GAO/PAD-83-54, September 1983, (Project Manager).

U.S. General Accounting Office, Including User Charges in the General Revenue Sharing Formulas Could Broaden the Measure of Revenue Effort, GAO/PAD-82-23, September 1982, (Project Manager).

"User Charges and Private Provision: Market Alternatives to Local Government Financing Problems," with Deborah Bickford, paper presented at the Eastern Economic Association Meetings, Washington, D.C., April 1982.

U.S. General Accounting Office, Long-Term Economic Planning is Needed in Oil- and Gas-Producing States, PAD-81-09, December 1980, (Chapters 2 and 5; Appendices II, III, and V).

"Equity and Efficiency in Federal Grant Eligibility Criteria: A Case Study of Action Grants," paper presented at the Eastern Economic Association Meetings, Montreal, May 1980.

U.S. General Accounting Office, How Revenue Sharing Formulas Distribute Aid; Urban-Rural Implications, PAD-80-23, April 1980, (Appendix VI).

U.S. General Accounting Office, Criteria for Participation in the Urban Development Action Grant Program Should be Refined, CED-80-80, March 1980, (Chapter 4; Appendices I and II).

"Options for Local Governments in an Era of Greater Controls and Limitations," paper presented at the National Conference of the American Society for Public Administration, Baltimore, April 1979.

"Has Biomedical Research Decreased the Incidence of Disability?" with Douglas P. Wagner and J. Steven Landefeld, paper presented at the Atlantic Economic Society Meetings, Washington, D.C., October 1978.

"Estimating the Returns from Investment in Biomedical Research," with Douglas P. Wagner and J. Steven Landefeld, paper presented at the Atlantic Economic Society Meetings, Washington, D.C., October 1978.

"Gains in Mortality from Biomedical Research, 1930-1975: A Macro View," with Milton C. Chen, Douglas P. Wagner, and J. Steven Landefeld, paper presented before HERO session at the American Economic Association Meetings, New York, December 1977.

"Biomedical Research and Its Impact on Personal Health Care Expenditures, 1930-1975," with Douglas P. Wagner and J. Steven Landefeld, paper presented before a HERO session at the American Economic Association Meetings, New York, December 1977.

"Prices as an Alternative to Reorganization," with Selma J. Mushkin, paper presented at the Conference of Government Reorganization sponsored by the Woodrow Wilson Center for Scholars, Washington, D.C., September 1977.

"Medical Costs and Medical Technology: A Review of Selected Literature," with Robert S. Rycroft, Staff Report, Public Services Laboratory, Georgetown University, August 1977.