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LeAnn Luna

Professor of Accounting, Boyd Center for Business and Economic Research, University of Tennessee
Chapter Member: Tennessee SSN
Areas of Expertise:
  • Economy

About LeAnn

Luna's primary research interest is state and local tax policy with a focus on sales and use taxes and the state corporate income tax. She currently teaches federal tax research and contributes to a tax textbook.

In the News

LeAnn Luna quoted in Martha Dalton, "Could New Tax Law Reduce Donations To College Sports Programs?" WABE, January 5, 2018.
"Tax Cuts Would Lead to Deeper, Painful Spending Cuts," LeAnn Luna, Commercial Appeal, November 29, 2017.
LeAnn Luna's research on how coverdells can be used to pay tuition at private elementary and secondary schools discussed in Jeff Brown, "Making the Most of a Coverdell Savings Account," U.S. News & World Report, May 11, 2016.

Publications

"State General Business Taxation One More Time: Cit, Grt, or Vat?" (with Robert D. Ebel and Matthew N. Murray). National Tax Journal 69, no. 4 (2016): 739-762.

Reviews the advantages and disadvantages of the state corporate income tax, gross receipts tax, and the value added tax.

"E-Tailer Sales Tax Nexus and State Tax Policies" (with Donald Bruce and William F. Fox). National Tax Journal 68, no. 3 (2015): 735-766.

Examines how state tax policies affect the propensity of firms to establish sales tax nexus in each state.

"Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows" (with William Fox and Georg Schaur). Journal of Accounting and Economics 57, no. 1 (2014): 43-57.

Studies tax evasion by examining how commodity flows respond to destination sales taxes and find that the effect of taxes diminishes as distance increases. These results support that longer distances hinder government oversight and increase successful tax evasion