Gary C. Cornia

Dean
Deans Office


Office: 730A TNRB
Phone: (801) 422-4122
Email: gary_cornia@byu.edu
Home Page: marriottschool.byu.edu/emp/gcc/gcc.htm
Expertise:
  • Public finance
  • Taxation: state and local
Research:
  • the use of uncertainty in the preparation of state budgets
  • electronic commerce taxation
  • fiscal decentralization in transitional economies
Education:
  • PHD, PUBLIC FINANCE, OHIO STATE UNIV COLUMBUS, 1979
  • MS, ECONOMICS, UTAH STATE UNIVERSITY, 1974
  • BS, ECONOMICS, WEBER STATE COLLEGE, 1972
Group Affiliations:
  • Public Management - Primary
Selected Publications:
  • "Alternative Financing Models for Transportation," Public Works Management and Policy Volume 13, Issue 1, Pages 202-214, Sage, January, 2009    
  • "Fiscal Decentralization in the Czech Republic: Problems and Prospects," Local Public Finance In Central and Eastern Europe Pages 139-160, Edward Elger, Cheltham, UK, December, 2008    
  • "Insights and Caveats From Recent Tax Reform in Utah," State Tax Notes Volume 47, Issue 12, Pages 921-933, March, 2008    
  • "Slovakia's Surge: the New System's Impaclt of Fiscal Decentralization," Post- Communist Economics Volume 18, Issue 4, Pages 437-457, January, 2007    
  • "The Taxation of Public Utilities," The Encyclopedia of Taxation and Public Policy The Urban Insititute Press, Washington, D.C., April, 2007    
  • "Full Disclosure: Controlling Property Tax Increases During Periods of Increasing Housing Values," National Tax Journal Volume 59, Issue 3, Pages 735-749, September, 2006    
  • "Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office, and Retail Properties," National Tax Journal Volume 59, Issue 1, Pages 33-57, March, 2006    
  • "The Disappearing State Corporate Income Tax," National Tax Journal Volume 58, Issue 1, Pages 115-138, September, 2005    
  • "Full Disclosure :Unanticipated Improvements in Property Tax Uniformity," Public Budgeting and Finance Volume 25, Issue 2, Pages 106-122, July, 2005    
  • "Assessed Valuation and Property Taxation of Multifamily Housing: An Emperical Analysis of horizontal and Vertical Equity," Journal of Real Estate Research Volume 27, Issue 1, Pages 17-46, April, 2005    
  • "Fiscal Decentralization in the Czech and Slovak Republics: A comparative Study of Moral Hazard," Environment and Planning C: Government and Policy Volume 22, Issue 1, Pages 103-114, February, 2004    
  • "Sales Tax and Use Simplification and Voluntary Compliance," Public Budgeting and Finance Volume 24, Issue 1, Pages 1-32, April, 2004    
  • "Fiscal Planning, Budgeting, and Rebudgeting using Revenue Semaphores," Public Administration Review Volume 64, Issue 2, Pages 164-179, April, 2004    
  • "Electricity Deregulation the Property Tax and School Finance," Journal of Education Finance Volume 26, Issue 4, Pages 1-27, October, 2001    
  • "The National Tax Associations Project on Electronic Commerce and Telecommunication Taxes," National Tax Journal Volume 53, number 4, Pages 1351-1371, 2000    
  • "An Analysis of the Feasibility of Implementing a Single Rate Sales Tax," National Tax Journal Volume 53, number 4, Pages 1327-1350, 2000    
  • "Fiscal Decentralization in Economic Transformation: The Czech and Slovak Cases," Europe-Asia Studies Volume 52, number 3, Pages 507-522, 2000    
  • "The Implications of Utility and Telecommunications Deregulation for Local Finance," State and Local Government Review 1997    
  • "Monitoring Single-Source Revenue Funds Throughout the Budgeting Process," Public Budgeting & Finance Volume 29, Pages 172-187, January, 1997    
Experience:
   Teaching
  • Adjunct Faculty, Lincoln Institute of Land Policy
  • Visiting Faculty, Andrew Young School of Policy Studies, Georgia State University
  • Visiting Senior Fellow, Lincoln Institute of Land Policy, 2002-2003
  • Reily Fellow, Louisiana State University, 2001-2002
  • Visiting Scholar, Andrew Young School of Public Policy, Georgia State University, 1999-2000
  • Associate Dean, Brigham Young University, 1991-1998
  • Professor, Brigham Young University, 1991
  • Associate Professor, Brigham Young University, 1985-1991
  • Assistant Professor, Brigham Young University, 1980-1985
  • Assistant Professor, University of North Carolina–Charlotte, 1979-1980
  • Lecturer, University of North Carolina- Charlotte, 1977-1979
   Professional
  • Chair of Executitive Committee, Land Reform Training Center, Taipei, Taiwan
  • Land Reform Training Institute in Taipei, Taiwan
  • Commissioner, Utah State Tax Commission
  • Co-Chair, National Tax Association Study on Electronic Commerce Taxation
  • Chair, Governors Tax Review Commission, Utah
  • President, National Tax Association, 2002-2003
Awards:
  • Steven Gold Award , National Tax Association , 2006
  • Outstanding Faculty Member , Marriott School , 1998
  • Helen Yerger/L. Vann Seawall Best Article Award , Healthcare Financial Management Association , 1994
  • National Advisory Council Outstanding Professor , Brigham Young University , 1989
  • Exxon Award for Teaching Excellence , Brigham Young University , 1983
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