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College of Business Administration

Seth H Giertz

Seth H Giertz

Assistant Professor
Economics
Contact Information

CBA 368
P.O. Box 880489
Lincoln, NE 68588-0489
Phone: +1-402-405-9454
Fax: +1-402-472-9700
giertz@unl.edu

Joined the college in August 2008.

Expertise
  • Regional and Urban Economics
  • Public Finance
  • Taxation
Education
Ph.D., Economics, Maxwell School, Syracuse University, 2001.
M.A., Economics, The Maxwell School, Syracuse University, 1996.
B.A., Economics, University of Illinois at Urbana-Champaign, 1994.

Fall 2011 Courses:
Economics 471/871: Public Finance, MW
Economics 215: Statistics, MWF

Previous Employment:
2001–2008, Tax Analysis Division, Congressional Budget Office
2005, The President’s Advisory Panel on Federal Tax Reform

Articles:
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, 2012, 50(1): 3-50 (with Emmanuel Saez and Joel Slemrod).  (earlier version NBER Working Paper No. 15012, May 2009)

"Using Monte Carlo Simulations to Establish a New House Price Stress Test," Journal of Housing Economics, 2011, 20(2):101-119 (with James R. Follain).

"The Disability Screening Process and the Labor Market Behavior of Accepted and Rejected Applicants:  Evidence from the Health and Retirement Study,"  Journal of Labor Research, 2011, 32(3): 237-253 (with Jeffrey D. Kubik).

Options for Changing the Tax Treatment of Charitable Giving,” CBO Report, May 2011, Congressional Budget Office, Washington D.C. (with Athiphat Muthitacharoen).

A Look at US House Price Bubbles from 1980-2010 and the Role of Local Market Conditions,” Lincoln Institute of Land Policy, (July 2011) working paper WP11JF1.  (with James R. Follain)

"Comment on Richardson: Progressive Federal Taxation Drives Redistribution from Blue to Red States," The Economists' Voice, October 2010, 7(4):Article 5.

"The Elasticity of Taxable Income during the 1990s: New Estimates and Sensitivity Analyses," Southern Economic Journal, October 2010, 77(2):406-433.
    Other version: “Taxable Income Responses to 1990s Tax Acts: Further Explorations,” Working Paper 2008-08, Congressional Budget Office, Washington D.C., (September 2008).

"The Elasticity of Taxable Income: Influences on Economic Efficiency and Tax Revenues, and Implications for Tax Policy," in Tax Policy Lessons from the 2000s, A. Viard (ed.), AEI Press, Washington, D.C., 2009:101-136.

The Elasticity of Taxable Income over the 1980s and 1990s,” National Tax Journal, 60(4), December 2007: 743-768.
   Other version:  “A Sensitivity Analysis of the Elasticity of Taxable Income,” Working Paper 2008-01, Congressional Budget Office, Washington D.C., January 2008.

“Panel Data Techniques and the Elasticity of Taxable Income,” National Tax Association 2009 Annual Conference Proceedings, (2010).
   Other version: “Panel Data Techniques and the Elasticity of Taxable Income,” Working Paper 2008-11, Congressional Budget Office, Washington D.C., October 2008.

Tax Reform and Charitable Giving,” National Tax Association's 100th Annual Conference Papers and Proceedings, (2008).

Trends in High-Income and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data,” Congressional Budget Office, Washington D.C., Working Paper 2006-14, December 2006 (with Nada O. Eissa).

Recent Literature on Taxable-Income Elasticities,” Technical Paper 2004-16, Congressional Budget Office, Washington D.C., December 2004.

“Expenditure Tax,” The Encyclopedia of Taxation and Tax Policy 2nd edition, (edited by Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle), The Urban Institute Press, October 2005 (with J Fred Giertz).

Private and Public Contributions to Financing College Education,” CBO Report, Congressional Budget Office, Washington D.C., January 2004, (with Nabeel Alsalam and Dennis Zimmerman.
   Other version: “Federal Policy and the Financing Costs of Higher Education: An Equity Analysis within the Becker Framework,” National Tax Association 2002 95th Annual Conference Proceedings , 2003, 99-109, with Nabeel Alsalam and Dennis Zimmerman.

The 2002 Downturn in State Revenues: A Comparative Review and Analysis,” National Tax Journal, March 2004, 57(1):111-32 (with J Fred Giertz).

Accelerated Depreciation and State Revenues,” Institute of Government and Public Affairs Special Publication, September 2002.

New York is not Arkansas,” The Post-Standard (Syracuse, NY), April 19, 2000, A-11. Op-ed piece dealing with the redistribution of federal tax dollars between states.

A Time-Series Econometric Model of the Upstate New York Economy,” March 1999, Metropolitan Studies Program Series: Occasional Paper No. 195, with Donald H. Dutkowsky and James R. Follain.

Awards:
Distinguished Research Award, College of Business Administration, University of Nebraska, 2012
CBA Summer Research Award, 2011
Research Fellow, Research Development Fellows Program, University of Nebraska, 2010-2011
Fellow, Peer Review of Teaching Project, 2010-2011
National Tax Journal, Referee of the Year Award, 2009
Published In
Journal of Economic Literature, National Tax Journal, Southern Economic Journal, Journal of Housing Economics, Journal of Labor Research, Economists' Voice, Congressional Budget Office Reports