Professor of Economics and Public Policy, H. John Heinz III School of Public Policy and Management, Carnegie Mellon University. Former Visiting Senior Scholar, The Tax Foundation; Senior Research Associate, Rochester Center for Economic Research; Visiting Professor of Economics, Washington University St. Louis; Expert Consultant, Alliance for Main Street Fairness; Consultant, Government Development Bank for Puerto Rico; David C. Lincoln Fellow, Lincoln Land Institute; Informal Advisor, on tax and intergovernmental finance issues, Office of the Majority Leader, U.S. Senate; Informal Advisor, on regional tax and budgetary issues, Pennsylvania General Assembly and Pittsburgh City Council; Consultant, Ministry of Finance, Kazakhstan; Visiting Professor of Economics and Public Policy, University of Rochester. Positions with Carnegie Mellon University: Director, Center for Public Financial Management, School of Urban and Public Affairs; Associate Dean, School of Urban and Public Affairs. Former Principal Researcher, Washington State Department of Revenue Study of Alternative Tax Structures; Principal Advisor to the Chairmen of the House and Senate Finance Committees, West Virginia Legislature; Director of Research, Pennsylvania Tax Commission. Positions with University of North Carolina: Adjunct Faculty, Bush Institute for Child and Family Policy; Associate Professor of Economics; Assistant Professor of Economics. Economist, Joint Committee on Taxation, U.S. Congress. Positions with the U.S. Department of the Treasury: Assistant to the Deputy Secretary; Brookings Economic Policy Fellow, Assistant to the Assistant Secretary for Economic Policy. Former Research Fellow, Institute for Research on Poverty, University of Wisconsin.